ACCT 327 Chp 6 notes

ACCT 327 Chp 6 notes - Accounting327Chapter6

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Accounting 327 Chapter 6 Time Value of Money : indicates a relationship between time and money, that a dollar  received today is worth more than a dollar promised at some time in the future Present Value-Based Accounting Measurements : o Notes:  valuing noncurrent receivables and payables that carry no stated interest  rate or a lower than market interest rate o Leases : valuing assets and obligations to be capitalized under long-term leases  and measuring the amount of the lease payments and annual leasehold  amortization o Pensions and Other Postretirement Benefits : measuring service cost of  components of employers postretirement benefits expense and postretirement  benefits obligation o Long Term Assets : evaluating alternative long term investment by discounting  future cash flows.  Determining the value of assets acquired under deferred  payment contracts.  Measuring impairments of assets o Stock Based Compensation : determining the fair value of employee services in  compensatory stock-option plans o Business Combinations : determining the value of receivables, payables,  liabilities, accruals, and commitments acquired or assumed in a “purchase” o Disclosures : measuring the value of future cash flows from oil and gas reserves  for disclosure in supplementary info
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ACCT 327 Chp 6 notes - Accounting327Chapter6

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