Chapter 21: The Statement of Cash Flows Revisited
Part A: The Content & Value of the Statement of Cash Flows
Cash Inflows & Outflows
Cash continually flows into & out of an active business
- Businesses disburse cash to acquire property and equipment to ma
Chapter 19: Share-Based Compensation
Part A: Share-Based Compensation
Employee compensation plans frequently include share-based awards.
- These may be outright awards of shares, stock options, or cash payments tied to
the market price of shares
Chapter 15: Leases
Accounting By The Lessor And Lessee
Lessor (owner) provides lessee (user) the right to use an asset for a specified
period of time. In return, the lessee agrees to make periodic cash payments.
Operating lease: Business lease assets in
Chapter 16: Accounting for Income Taxes
Part A: Deferred Tax Assets & Deferred Tax Liabilities
Should a company have to report taxes for just the current year or include the future tax
effects for events already recognized?
Chapter 18: Shareholders Equity
Part A: The Nature of Shareholders Equity
A corporation raises money to fund its business operations by some mix of debt & equity
- We examined debt financing in the form of notes, bonds, leases & other liabiliti