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Organisasi IKI10230
Pengantar Komputer
Kuliah no. 4: CISC vs. RISC Instruction Sets
Sumber:
1. Hamacher. Computer Organization, ed-5.
2. Materi kuliah CS61C/2000 & CS152/1997, UCB.
12 Maret 2003
Bobby Nazief (nazief@cs.ui.ac.id)
Qonita Shahab (niet@cs.ui.ac.id)
bahan kuliah: http://www.cs.ui.ac.id/kuliah/iki10230/
1
Review: Jenis-jenis Operasi
Data Transfers
memory-to-memory move
register-to-register move
memory-to-register move
Arithmetic & Logic
integer (binary + decimal) or FP
Add, Subtract, Multiply, Divide
shift left/right, rotate left/right
not, and, or, set, clear
Program Sequencing &
Control
unconditional, conditional Branch
call, return
trap, return
Input/Output Transfers
register-to-i/o device move
Synchronization
String
Graphics (MMX)
test & set (atomic r-m-w)
search, translate
parallel subword ops (4 16bit add)
2
Review: Modus Pengalamatan
(1/2)
Jenis
4.
#Value
; Operand = Value
; R1 [R1] + 10
Ri
; EA = Ri
; R1 [R1] + [R2]
LOC
; EA = LOC
Add 100,R1
3.
Immediate:
Add R2,R1
2.
Effective Address
Add #10,R1
1.
Syntax
; R1 [R1] + [100]
(Ri)
; EA = [Ri]
Add (R2),R1
; R1 [R1] + [[R2]]
(LOC)
; EA = [LOC]
Add (100),R1
; R1 [R1] + [[100]]
Register:
Absolute (Direct):
Indirect-Register:
Indirect-Memory:
3
Review: Modus Pengalamatan (2/2)
5.
Index:
; R1 [R1] + [[R2]+10]
(R1,R2)
; EA = [R1] + [R2]
Add (R1,R2),R3
Base+Index+Offset:
; EA = [R2] + X
Add 10(R2),R1
Base+Index:
X(R2)
; R3 [R3] + [[R1]+[R2]]
X(R1,R2) ; EA = [R1] + [R2] + X
Add 10(R1,R2),R3 ; R3 [R3] + [[R1]+[R2]+10]
6.
Relative:
X(PC)
Beq 10
7.
; if (Z==1) then PC [PC]+10
Autodecrement:
(Ri)+
; EA = [Ri], Increment Ri
Add (R2)+,R1
8.
Autoincrement:
; EA = [PC] + X
; R1 [R1] + [[R2]],
; R2 [R2] + d
-(Ri)
; Decrement Ri, EA = [Ri]
Add -(R2),R1
; R2 [R2] d,
; R1 [R1] + [[R2]]
4
Solusi PR
#1
2.8 A x X + C x D pada single-accumulator processor
Load
A
Multiply
B
; Accumulator = A x B
Store
X
; X can be A, B, or others except C or D
Load
C
Multiply
D
; Accumulator = C x D
Add
X
; Accumulator = A x B + C x D
5
Solusi PR
#1
2.9 Jumlah nilai dari N siswa, J tes; J >> jumlah register
Move
#SUM,R0
; R0 points to SUM
Move
J,R1
; R1 = j
Move
R1,R2
Add
#1,R2
Multiply
#4,R2
; R2 = (j + 1)*4
Lj:
Move
#LIST,R3
; R3 points to first student
Move
J,R4
Sub
R1,R4
; R4: index to particular test of first student
Multiply
#4,R4
Add
R4,R3
; R3 points to particular test of first student
Move
N,R4
; R4 = n
Clear
R5
; Reset the accumulator
Ln:
Add
(R3),R5
; Accumulate the sum particular test
Add
R2,R3
; R3 points to particular test of next student
Decrement R4
Branch>0 Ln
; Iterate for all students
Move
R5,(R0)
; Store the sum of particular test
Add
#4,R0
; R0 point to sum of the next test
Decrement R1
Branch>0 Lj
; Iterate for all tests
6
Solusi PR
#1
2.10 (a) Dot product pada arsitektur Load/Store
Move
#AVEC,R1
; R1 points to vector A.
Move
#BVEC,R2
; R2 points to vector B.
Load
N,R3
; R3 serves as a counter.
Clear
R0
; R0 accumulates the product.
LOOP:
Load
(R1)+,R4
Load
(R2)+,R5
Multiply
R5,R4
; Compute the product of next
; components.
Add
R4,R0
; Add to previous sum.
Decrement
R3
; Decrement the counter.
Branch>0 LOOP
Store
; Loop again if not done.
R0,DOTPROD
; Store the product in memory.
7
Solusi PR
#1
2.13 Effective Address
R1 = 1200, R2 = 4600
Load
20(R1),R5
; EA = [R1] + 20 = 1200 + 20 = 1220
Move
#3000,R5
; EA = tidak ada (#3000: immd. value)
Store
R5,30(R1,R2)
; EA = [R1] + [R2] + 30 = 5830
Add
-(R2),R5
; EA = [R2] 1 = 4600 1 = 4599
Subtract
(R1)+,R5
; EA = [R1] = 1200
8
Solusi PR
#1
2.14 Linked list
Move
#1000,R0
Clear
R1
Clear
R2
Clear
R3
LOOP:
Add
8(R0),R1
Add
12(R0),R2
Add
16(R0),R3
Move
4(R0),R0
Compare #0,R0
BNE
LOOP
Move
R1,SUM1
Move
R2,SUM2
Move
R3,Sum3
9
RISC vs. CISC
10
RISC vs. CISC
RISC = Reduced Instruction Set Computer
Term coined at Berkeley, ideas pioneered by IBM, Berkeley, Stanford
RISC characteristics:
Load-store architecture
Fixed-length instructions (typically 32 bits)
Three-address architecture
Simple operations
RISC examples: MIPS, SPARC, IBM/Motorola PowerPC, Compaq Alpha,
ARM, SH4, HP-PA, ...
CISC = Complex Instruction Set Computer
Term referred to non-RISC architectures
CISC characteristics:
Register-memory architecture
Variable-length instructions
Complex operations
CISC examples: Intel 80x86, VAX, IBM 360,
11
MIPS
12
MIPS I Registers
Programmable storage
2^32 x bytes of memory
31 x 32-bit GPRs (R0 = 0)
32 x 32-bit FP regs (paired DP)
HI, LO, PC
r0
r1
r31
P
C
lo
hi
0
13
MIPS Addressing Modes/Instruction Formats
All instructions 32 bits wide
Register (direct)
op
rs
rt
rd
register
Immediate
Base+index
op
rs
rt
immed
op
rs
rt
immed
register
PC-relative
op
rs
PC
Destination first:
rt
Memory
+
immed
Memory
+
OPcode
Rdest,Rsrc1,Rsrc2
14
MIPS Data Transfer Instructions
Instruction
Comment
SW 500(R4), R3
Store word
SH
502(R2), R3
Store half
SB
41(R3), R2
Store byte
LW
R1, 30(R2)
Load word
LH
R1, 40(R3)
Load halfword
LHU R1, 40(R3)
Load halfword unsigned
LB
Load byte
R1, 40(R3)
LBU R1, 40(R3)
Load byte unsigned
LUI R1, 40
Load Upper Immediate (16 bits shifted left by 16)
LUI
R5
R5
0000 0000
15
MIPS Arithmetic Instructions
Instruction
add
subtract
add immediate
Example
add $1,$2,$3
sub $1,$2,$3
addi $1,$2,100
Meaning
$1 = $2 + $3
$1 = $2 $3
$1 = $2 + 100
Comments
3 operands
3 operands
+ constant
add unsigned
subtract unsigned
add imm. unsign.
addu $1,$2,$3 $1 = $2 + $3
subu $1,$2,$3 $1 = $2 $3
addiu $1,$2,100 $1 = $2 + 100
3 operands
3 operands
+ constant
multiply
multiply unsigned
divide
divide unsigned
mult $2,$3
multu$2,$3
div $2,$3
divu $2,$3
Hi, Lo = $2 x $3 64-bit signed product
Hi, Lo = $2 x $3 64-bit unsigned product
Lo = $2 $3, Hi = $2 mod $3
Lo = $2 $3, Hi = $2 mod $3
Move from Hi
Move from Lo
mfhi $1
mflo $1
$1 = Hi
$1 = Lo
Used to get copy of Hi
Used to get copy of Lo
16
MIPS Logical Instructions
Instruction
Example
Meaning
and
and $1,$2,$3 $1 = $2 & $3
3 reg. operands
or
or $1,$2,$3
$1 = $2 | $3
3 reg. operands
xor
xor $1,$2,$3
$1 = $2 $3
3 reg. operands
nor
nor $1,$2,$3
$1 = ~($2 |$3)
3 reg. operands
and immediate
andi $1,$2,10 $1 = $2 & 10
Logical AND reg, constant
shift left logical
sll $1,$2,10
$1 = $2 << 10
Shift left by constant
shift right logical
srl $1,$2,10
$1 = $2 >> 10
Shift right by constant
shift right arithm. sra $1,$2,10
$1 = $2 >> 10
Shift right (sign extend)
shift left logical
sllv $1,$2,$3
$1 = $2 << $3
Shift left by variable
shift right logical
srlv $1,$2, $3 $1 = $2 >> $3
shift right arithm. srav $1,$2, $3 $1 = $2 >> $3
Comment
Shift right by variable
Shift right arith. by variable
17
MIPS Compare and Branch Instructions
Compare and Branch
BEQ rs, rt, offset
BNE rs, rt, offset
if R[rs] == R[rt] then PC-relative branch
<>
Compare to zero and Branch
BLEZ rs, offset
if R[rs] <= 0 then PC-relative branch
BGTZ rs, offset
>
BLT
<
BGEZ
>=
BLTZAL rs, offset
BGEZAL
if R[rs] < 0 then branch and link (into R 31)
>=
18
MIPS Compare and Set, Jump instructions
Instruction
Example
Meaning
set on less than slt $1,$2,$3
if ($2 < $3) $1=1; else $1=0
Compare less than; 2s comp.
set less than imm slti $1,$2,100 if ($2 < 100) $1=1; else $1=0
Compare constant; < 2s comp.
set less than uns. sltu $1,$2,$3 if ($2 < $3) $1=1; else $1=0
Compare less than; natural numbers
set l. t. imm. uns. sltiu $1,$2,100 if ($2 < 100) $1=1; else $1=0
Compare < constant; natural numbers
jump
j 10000
go to 10000
Jump to target address
jump register
jr $31
go to $31
For switch, procedure return
jump and link
jal 10000
$31 = PC + 4; go to 10000
For procedure call
19
MIPS I/O Instructions
MIPS tidak memiliki instruksi khusus untuk I/O
I/O diperlakukan sebagai memori Status Register & Data
Register dianggap sebagai memori
20
Contoh Program: Vector Dot
Product
LUI
R1,high(AVEC)
; R1 points to vector A.
ORI
R1,R1,low(AVEC)
LUI
R2,high(BVEC)
ORI
R2,R2,low(BVEC)
LUI
R6,high(N)
LW
R3,low(N)(R6)
; R3 serves as a counter.
AND
R4,R4,R0
; R4 accumulates the product.
LOOP: LW
R5,0(R1)
; Compute the product of
LW
R6,0(R2)
;
MULT
R5,R5,R6
ADD
R4,R4,R5
ADDI
R3,R3,-1
BNE
R3,R0,LOOP
; Loop again if not done.
LUI
R6,high(DOTPROD)
; Store the product in memory.
SW
low(DOTPROD)(R6),R4
; R2 points to vector B.
next components.
; Add to previous sum.
; Decrement the counter.
21
x86
22
Intel History: ISA evolved since 1978
8086: 16-bit, all internal registers 16 bits wide;
no general purpose registers; 78
8087: + 60 Fl. Pt. instructions, (Prof. Kahan)
adds 80-bit-wide stack, but no registers; 80
80286: adds elaborate protection model; 82
80386: 32-bit; converts 8 16-bit registers into
8 32-bit general purpose registers;
new addressing modes; adds paging; 85
80486, Pentium, Pentium II: + 4 instructions
MMX: + 57 instructions for multimedia; 97
Pentium III: +70 instructions for multimedia; 99
Pentium 4: +144 instructions for multimedia; '00
23
x86 Registers
Program Counter (PC)
24
Organization of Segment Registers
25
Instruction Format
Ukuran instruksi [n] bervariasi: 1 n 16 byte
0, 1, 2, 3, 4
1, 2
Prefix
Opcode
0,1 0,1
Mod
R/M
SIB
0, 1, 2, 3, 4
0, 1, 2, 3, 4
Displacement
Immediate
Prefix: (Lock, Repeat), Overrides: Segment, Operand Size, Address Size
ModR/M: Addressing Mode
SIB: Scale, Index, Base
Displacement: Displacements Value
Immediate: Immediates Value
Konvensi:
OPcode
dst,src
; dst dst OP src
MOV
AL,BL
; byte (8 bit)
MOV
AX,BX
; word (16 bit)
MOV
EAX,EBX
; double-word (32 bit)
26
Addressing
Modes
Immediate
Register
Direct (Absolute)
Indirect (Register)
Index:
27
Addressing Modes:
Contoh
Immediate:
MOV
EAX,25
; EAX 25
MOV
EAX,NUM
; NUM: konstanta
MOV
EAX,EBX
; EAX [EBX]
MOV
EAX,LOC
; EAX [LOC]
Register:
Direct (Absolute):
; LOC: label alamat
MOV
EAX,[LOC]
; EAX [LOC]
MOV
EBX,OFFSET LOC ; EBX #LOC
MOV
EAX,[EBX]
; EAX [[EBX]]
Register Indirect:
Index:
Base+disp.:
MOV
EAX,[EBP+10]
; EAX [EBP+10]
Index+disp.:
MOV
EAX,[ESI*4+10]
; EAX [ESI*4+10]
Base+Index:
MOV
EAX,[EBP+ESI*4] ; EAX [EBP+ESI*4]
Base+Index+disp.:
MOV
EAX,[EBP+ESI*4+10] ; EAX [EBP+ESI*4+10]
28
Data Transfer Instructions
MOV
Move
PUSH
Push onto stack
PUSHA/PUSHAD Push GP registers onto stack
XCHG
Exchange
CWD/CDQ
Convert word to doubleword/Convert
doubleword to quadword
XLAT
Table lookup translation
CMOVE
Conditional move if equal
CMOVNE
Conditional move if not equal
CMPXCHG
Compare and exchange
29
Arithmetic Instructions
Binary Arithmetic:
ADD, ADC, SUB, SBB
IMUL, MUL, IDIV, DIV
INC, DEC, NEG, CMP
Decimal Arithmetic:
DAA
Decimal adjust after addition
DAS
Decimal adjust after subtraction
AAA
ASCII adjust after addition
AAS
ASCII adjust after subtraction
30
Logical Instructions
AND
And
OR
Or
XOR
Exclusive or
NOT
Not
SAR/L
Shift arithmetic right/left
SHR/L
Shift logical right/left
SHRD
Shift right double
SHLD
Shift left double
ROR/L
Rotate right/left
RCR/L
Rotate through carry right/left
31
Branch Instructions
JMP
Jump
JE/JZ
Jump if equal/Jump if zero
JNE/JNZ
Jump if not equal/Jump if not zero
JC
Jump if carry
JNC
Jump if not carry
JCXZ/JECXZ
Jump register CX zero/Jump register ECX zero
LOOP
Loop with ECX counter
INT
Software interrupt
IRET
Return from interrupt
32
I/O Instructions
IN
Read from a port
OUT
Write to a port
33
String
MOVS/MOVSB
Move string/Move byte string
MOVS/MOVSW
Move string/Move word string
MOVS/MOVSD
Move string/Move doubleword string
INS/INSB
Input string from port/Input byte string from port
OUTS/OUTSB
Output string to port/Output byte string to port
CMPS/CMPSB
Compare string/Compare byte string
SCAS/SCASB
Scan string/Scan byte string
REP
Repeat while ECX not zero
REPE/REPZ
Repeat while equal/Repeat while zero
REPNE/REPNZ
Repeat while not equal/Repeat while not zero
34
HLL Support & Extended Instruction
Sets
HLL Support:
BOUND
Detect value out of range
ENTER
High-level procedure entry; creates a stack frame
LEAVE
High-level procedure exit; reverses the action of
previous ENTER
Extended:
MMX Instructions
-
Operate on Packed (64 bits) Data simultaneously use 8 MMX
Register Set
Floating-point Instructions
System Instruction
Streaming SIMD Extensions
- Operate on Packed (128 bits) Floating-point Data simultenously
uses 8 XMMX Register Set
35
Contoh Program: Vector Dot
Product
LEA
; EBP points to vector A.
LEA
EBX,BVEC
; EBX points to vector B.
MOV
ECX,N
; ECX serves as a counter.
MOV
EAX,0
; EAX accumulates the product.
MOV
LOOPSTART:
EBP,AVEC
EDI,0
; EDI is an index register.
MOV
EDX,[EBP+EDI*4] ; Compute the product of
IMUL
EDX,[EBX+EDI*4] ;
INC
EDI
; Increment index.
ADD
EAX,EDX
; Add to previous sum.
LOOP
LOOPSTART
; Loop again if not done.
MOV
DOTPROD,EAX ; Store the product in memory.
next components.
36
MIPS (RISC) vs. Intel 80x86 (CISC)
37
MIPS vs. Intel 80x86
MIPS: Three-address architecture
Arithmetic-logic specify all 3 operands
add $s0,$s1,$s2 # s0=s1+s2
Benefit: fewer instructions performance
x86: Two-address architecture
Only 2 operands,
so the destination is also one of the sources
add $s1,$s0 # s0=s0+s1
Often true in C statements: c += b;
Benefit: smaller instructions smaller code
38
MIPS vs. Intel 80x86
MIPS: load-store architecture
Only Load/Store access memory; rest operations
register-register; e.g.,
lw $t0, 12($gp)
add $s0,$s0,$t0 # s0=s0+Mem[12+gp]
Benefit: simpler hardware easier to pipeline, higher
performance
x86: register-memory architecture
All operations can have an operand in memory; other
operand is a register; e.g.,
add 12(%gp),%s0 # s0=s0+Mem[12+gp]
Benefit: fewer instructions smaller code
39
MIPS vs. Intel 80x86
MIPS: fixed-length instructions
All instructions same size, e.g., 4 bytes
simple hardware performance
branches can be multiples of 4 bytes
x86: variable-length instructions
Instructions are multiple of bytes: 1 to 16;
small code size (30% smaller?)
More Recent Performance Benefit:
better instruction cache hit rates
Instructions can include 8- or 32-bit immediates
40
MIPS vs. x86: Code
Length
LUI
R1,high(AVEC)
LEA
EBP,AVEC
ORI
R1,R1,low(AVEC)
LEA
EBX,BVEC
LUI
R2,high(BVEC)
MOV
ECX,N
ORI
R2,R2,low(BVEC)
MOV
EAX,0
LUI
R6,high(N)
MOV
EDI,0
LW
R3,low(N)(R6)
MOV
EDX,[EBP+EDI*4]
AND
R4,R4,R0
IMUL
EDX,[EBX+EDI*4]
LOOP: LW
R5,0(R1)
INC
EDI
LW
R6,0(R2)
ADD
EAX,EDX
MULT
R5,R5,R6
LOOP
LOOPSTART
ADD
R4,R4,R5
MOV
DOTPROD,EAX
ADDI
R3,R3,-1
BNE
R3,R0,LOOP
LUI
R6,high(DOTPROD)
SW
low(DOTPROD)(R6),R4
LOOPSTART:
41
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Instruction Set Architecture (ISA)App App App What is an ISA? And what is a good ISA?System softwareCSE 371 Computer Organization and DesignUnit 1: Instruction Set ArchitecturesMemCPUI/O Aspects of ISAs With examples: LC3, MIPS, x86 RISC vs. C
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Com r Organization pute C pute de as an application of digital logic de proce s om r sign sign dure C pute = proce om r ssing unit + m m syste e ory m Proce ssing unit = control + datapath C ontrol = finitestatem achine I nputs = m achineinstruction, da
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William Stallings Computer Organization and Architecture 6th Edition Chapter 8 Operating System Support(revised 10/28/02)Objectives and Functions Convenience Efficiency-Making the computer easier to use -Allowing better use of computer resourcesLayers
IUP - CSCI - 504
William Stallings Computer Organization and Architecture 6th Edition Chapter 8 Operating System Support(revised 10/28/02)Objectives and Functions Convenience Efficiency-Making the computer easier to use -Allowing better use of computer resourcesLayers
IUP - CSCI - 504
CPSC 321Computer ArchitectureFall 2006Lecture 1Introduction and Five Components of a ComputerAdapted from CS 152 Spring 2002 UC BerkeleyCopyright (C) 2001 UCBCourse InstructorRabi MahapatraE-mail: (rabi@cs.tamu.edu),Sections: 501-503:MWF 12:40 1
IUP - CSCI - 504
CPSC 321Computer ArchitectureFall 2006Lecture 1Introduction and Five Components of a ComputerAdapted from CS 152 Spring 2002 UC BerkeleyCopyright (C) 2001 UCBCourse InstructorRabi MahapatraE-mail: (rabi@cs.tamu.edu),Sections: 501-503:MWF 12:40 1
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CS352:ComputerSystemsArchitectureLecture1:WhatisComputerArchitecture?January22,2007DougBurgerComputerArchitectureandTechnologyLaboratoryUniversityofTexasatAustindburger@cs.utexas.eduUTCSLecture 1Goals Understandthehowandwhyofcomputersystemorganz
IUP - CSCI - 504
Ted Borys - CSI 4043/2/2004Page 5-1Section 5Manos Basic ComputerMemory unit with 4096 16-bit words Registers: AR, PC, DR, AC, IR, TR, OUTR, INPR, SC Flip-flops: I, S, E, R, IEN, FGI, FGO 3 x 8 op decoder and 4 x 16 timing decoder 16-bit common bus Co
IUP - CSCI - 504
Ted Borys - CSI 4043/2/2004Page 5-1Section 5Manos Basic ComputerMemory unit with 4096 16-bit words Registers: AR, PC, DR, AC, IR, TR, OUTR, INPR, SC Flip-flops: I, S, E, R, IEN, FGI, FGO 3 x 8 op decoder and 4 x 16 timing decoder 16-bit common bus Co
FIU - BUS - 104
Home Study Guide Business LawBusiness Law:1.A law that restricts a fundamental right violates substantive due process unless it promotes a compelling or overriding state interest. TRUE2. Owen claims that a Pennsylvania state statue infringes on his sub
FIU - BUS - 104
1. In tort law, an actor who knows the substantial certainty that certain consequences will result from an act has intent. TRUE2. False imprisonment is a tort only if confinement is unjustified. TRUE3. Mary is accused of slander. Slander includes: ora
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1. A contract is formed when two parties promise to perform an act in the future: TRUE2. An advertisement is generally an invitation to negotiate: TRUE3. Jill make s promise to Ken. Ken is: a promisee4. Jill promises to pay Kyle $500 because he does n
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1. Under the UCC, a sale occurs when title passes from a seller to a buyer for a price. TRUE2. Patents and copyrights are property that does not come under Article 2. TRUE3. NuTech Company agrees to sell computer equipment to Office Stores, inc (OSI)
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1. State agency regulations take precendence over conflicting federal agency regulations: FALSE2. Generally, a state court can exercise jurisdiction over anyone within the boundaries of the state: TRUE3. Cyberspace is its own juridiction: FALSE4. Doin
FIU - BUS - 104
1.To create an enforceable security interest, the secured party must give vlaue: TRUE2. A financing statement is effective only if it is filed electronically: FALSE3. An employee can discharge an employee due to garnishment:FALSE4. If the assets in a
FIU - ACG - 4101
CHAPTER 3 Balance Sheet Limitations: 1. The Balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. 2. Resources such as employee skills and reputation are not recorded in the balance sheet. Balance Shee
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CHAPTER 1SEC ROADMAP 1. Proposes that IFRS be required by U.S. publicly traded companies in 2014. 2. The FASB Accounting Standards Codification is now the only source of authority U.S. GAAP. Exceptions are rules and interpretive releases of the SEC, whic
FIU - ACG - 4101
Differences in Accounting Applications between the US GAAP and IFRSThis table below identifies major differences in accounting applications between the US GAAP and IFRS. Topics are selected from the syllabus of the undergraduate core course Intermediate
FIU - ACG - 4101
Quiz Competition: International Financial Reporting Standards (IFRS) in ACG4101General: This quiz will be graded in a scale of 30 points that will be converted to 3% bonus grade and will be added to your overall course grade. The competition is comprised
FIU - ACG - 4101
McGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companies, Inc. All rights reserved.1 Environment and Theoretical Structure of Financial AccountingPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker,
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2 Review of the Accounting ProcessPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companies, Inc. All
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3 The Balance Sheet and Financial DisclosuresPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companie
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4 The Income Statement and Statement of Cash FlowsPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Com
FIU - ACG - 4101
5 Income Measurement and Profitability AnalysisPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Compan
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6 Time Value of Money ConceptsPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companies, Inc. All rig
FIU - ACG - 4101
7 Cash and ReceivablesPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companies, Inc. All rights rese
FIU - ACG - 4101
8 Inventories: MeasurementPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companies, Inc. All rights
FIU - ACG - 4101
9 Inventories: Additional IssuesPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companies, Inc. All r
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10Property, Plant, and Equipment and Intangible Assets: Acquisition and DispositionPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCop
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11Property, Plant, and Equipment and Intangible Assets: Utilization and ImpairmentPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopy
FIU - ACG - 4101
12 InvestmentsPowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPAMcGraw-Hill/IrwinCopyright 2011 by the McGraw-Hill Companies, Inc. All rights reserved.Na
FIU - ACG - 4101
Chapter 3 Balance Sheet and Financial Disclosures Preparation: Company's name Balance Sheet At December 31, 2011 Assets Current Assets: Cash AR Less: Allowance for uncollectible Note receivable (>1 year) Inventories Prepaid expenses Total Current Assets I
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Chapter 5 Income Measurement & Profitability AnalysisWhat is Revenue? Revenue recognition criteria help ensure that an income statement reflects the actual accomplishments of a company. Tracks the inflows of net assets from providing goods or services to
FIU - ACG - 4101
Chapter 5 Income measurement and profitability analysis Chapter 6 Time Value of money Chapter 7 Cash and receivablesChapter 5 - income measurement and profitability analysisUnder the Realization Principle revenue is earned when: 1. There is reasonable c
FIU - ACG - 4101
Chapter 1 Accrual Accounting, Principles, AssumptionsB1-4, B 1-5, E1-1 Principles: Matching principle The four different approaches to implementing the matching principle are: 1. Recognizing an expense based on an exact cause-and-effect relationship betw
FIU - ACG - 4401
Minf3650 Exam 1Multiple Choice Identify the choice that best completes the statement or answers the question. _ 1. A wall calendar is an example of a(n) _. a. procedure c. hardware software b. d. information system 2. Nonroutine cognitive skills include:
FIU - ACG - 4401
Name: _ Class: _ Date: _ID: AAcct4350 Exam01OfficialMultiple Choice Identify the choice that best completes the statement or answers the question. _ 1. The AIS must include controls to ensure a. safety and availability of data. b. marketing initiatives
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Focus primarily 5, 7, 8, 10, 11. 7: review the end-of-chapter key terms and know their definitions. Know the terminology related to different control frameworks. 11: MUST memorize the definitions of auditing and of internal auditing 11: understand the
FIU - ACG - 4401
Chap 3Documentation encompasses the narrative, flowcharts, diagrams, materials that explain how a system works. Narrative description of a system is a written step by step explanation of system components and interactions. Levels of importance for using
FIU - ACG - 4401
Chapter 3 Systems Development and Documentation Techniques Sarbanes-Oxley Sates that management: Is responsible for internal control system Is responsible for assessing the effectiveness of the IC system Both management and external auditors need to docum
Michigan State University - ECN - 340
S059-S072-Ch07-SM.qxd 11/14/07 10:27 AM Page S-597Foreign Outsourcingof Goods and Services1. Consider an outsourcing model in which the labor hours of four activities in theUnited States and Mexico are as follows:Hours of Labor Used in Each Activity
Michigan State University - ECN - 340
S049-S058-Ch06-SM.qxd 11/14/07 10:29 AM Page S-49Increasing Returns to Scaleand Imperfect Competition61. Explain how increasing returns to scale in production can be a basis for trade.Answer: With increasing returns to scale, countries benet from tra
Michigan State University - ECN - 340
S037-S048-Ch05-SM.qxd 11/15/07 3:42 PM Page S-42S-42 SolutionsChapter 5 Movement of Labor and Capital between Countriesc. Suppose instead that the amount of capital increases to 125 due to FDI, keepingthe total number of workers xed at 100. Again solv
Michigan State University - ECN - 340
S029-S036-Ch04-SM.qxd 11/14/07 10:25 AM Page S-29Trade and Resources:4The Heckscher-Ohlin Model1. This exercise uses the Heckscher-Ohlin model to predict the direction of trade. Consider the production of hand-made rugs and assembly line robots in Can