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7252569-MIdterm-1 (dragged) 56 - securities 3 Understand...

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Kieso, Weygandt, Warfield, Young, Wiecek Intermediate Accounting, Eighth Canadian Edition 16-1 CHAPTER 16 COMPLEX FINANCIAL INSTRUMENTS CHAPTER TOPICS CROSS-REFERENCED WITH CICA HANDBOOK Financial Instruments—recognition and measurement Section 3855 Financial Instruments—disclosure Section 3862 Financial Instruments—presentation Section 3863 Hedging Section 3865 Specific Items—Stock-Based Compensation and Other Stock-Based Payments Section 3870 Comprehensive Income Section 1530 LEARNING OBJECTIVES 1. Describe whether an instrument issued for financing purposes represents a liability, equity, or both 2. Explain the accounting for issuance, conversion, and retirement of convertible
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Unformatted text preview: securities. 3. Understand what derivatives are and why they exist. 4. Explain the various types of financial risks, including how they arise. 5. Understand what options, forwards, and futures are. 6. Describe the recognition, measurement, and presentation issues for options, forwards, and futures. 7. Describe the various types of stock compensation plans. 8. Explain the differences between employee and compensatory option plans and other options. 9. Describe the accounting for compensatory stock option plans. 10. Compare current Canadian and international GAAP, and understand which direction international GAAP is going. After studying the appendices students should be able to:...
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