Accounting for Pensions
After studying this chapter, you should be able to:
1. Distinguish between accounting for the
employers pension plan and
accounting for the pension fund.
2. Identify types of pensi
Summary of Investment Accounting Approaches
Companies account for investments based on
the type of security (debt or equity) and
their intent with respect to the investment.
Investment in Debt Securities
Accounting for D
Simplifying the Subsequent Measurement of Inventory
Last updated on July 28, 2015. Please refer to the Current Technical Plan for information about the
expected release dates of exposure documents and final standards.
(Updated sections are indicated with
The Secret Behind Those Profit Jumps
On Oct. 16, TranSwitch Corp. (TXCC) reported impressive numbers for its third quarter. With
net income of $2.6 million on sales of $5.7 million, the Shelton (Conn.) semiconductor maker's
net profit margin was nearly 50
Accounting for Income
1. Identify differences between pretax
financial income and taxable income.
6. Describe various temporary and
2. Describe a temporary difference that
results in future taxable amoun
Review of Accounting Studies, 7, 355382, 2002
2002 Kluwer Academic Publishers. Manufactured in The Netherlands.
Capitalization versus Expensing: Evidence on the
Uncertainty of Future Earnings from Capital
Expenditures versus R&D Outlays