Intermed.acct.,v.2 >canadian Ed.<

Volume 2 ContentsChapter 14-Current Liabilities and Contingencies What is a Liability? Liabilities Financial Liabilities What is a Current Liability? Bank Indebtedness and Credit Facilities Accounts Payable Notes Payable Current Maturities of Long-Term Debt Short-Term Debt Expected to Be Refinanced Dividends Payable Returnable Deposits Unearned Revenues Sales Taxes Payable Goods and Services Tax Income Taxes Payable Employee-Related Liabilities Rents and Royalties Estimated Liabilities Product Guarantee and Warranty Obligations Premiums, Coupons, Rebates, and Loyalty Points Asset Retirement Obligations Contingencies, Commitments and Guarantees Types of Contingencies Litigation, Claims, and Assessments Guarantees Self-Insurance Risks Contractual Obligations Presentation and Analysis Presentation of Current Liabilities Presentation of Contingencies and Commitments Perspectives Analysis of Current LiabilitiesChapter 15-Long-Term Financial Liabilities Nature of Long-Term Debt Bonds Notes Payable Types of Bonds/Notes Bond Ratings Measurement and Valuation Bonds and Notes Issued at Par Discounts and Premiums Deep Discount or Zero-Interest-Bearing Bonds/Notes Special Situations Extinguishment of Debt or Derecognition Repayment Prior to Maturity Date Exchange of Debt Instruments Defeasance Recognition and Presentation Issues Off-Balance-Sheet Financing Presentation and Analysis of Long-Term Debt Note Disclosures Perspectives Appendix 15A Troubled DebtChapter 16-Shareholders' Equity The Corporate Form Corporate Law Share Capital System Share Capital Types of Shares Limited Liability of Shareholders Issuance of Shares Reacquisition of Shares Retirement of Reaquired Shares Retained Earnings Formality of Profit Distribution Types of Dividends Stock Splits Other Components of Shareholders' Equity Contributed Surplus APPENDIX 16A Par Value and Treasury Shares APPENDIX 16B ReorganizationChapter 17-Complex Financial Instruments and Derivatives Presentation and Measurement Issues Perpetual Debt Callable/Redeemable Preferred Shares Debt with Detachable Stock Warrants Dealing with Uncertainty Interest, Dividends, Gains, and Losses Perspectives Basic Derivatives Understanding Derivatives: Managing Risks Financial Risks Defined Using Derivatives: Hedging versus Speculation Recognition, Measurement, and Presentation Issues Options and Warrants Forwards Futures Perspectives Stock Compensation Plans Cumulative Translation Adjustment Presentation and Analysis of Shareholders' Equity Types of Plans Direct Awards of Stock Stock Options Revisited Compensatory Stock Option Plans Perspectives Appendix 17A Hedging Appendix 17B Stock Compensation Plans-Additional ComplicationsChapter 18-Earnings per Share Overview Objective of EPS Presentations and Disclosure Basic EPS Simple Capital Structure Income Available to Common Shareholders Weighted Average Common Shares Comprehensive Illustration Diluted Earnings per Share Complex Capital Structure Convertible Securities If-Converted Method Options and Warrants Treasury Stock Method Reverse Treasury Stock Method Contingently Issuable Shares Antidilution Revisited Additional Disclosures Comprehensive Earnings per Share Exercise Perspectives Usefulness of EPSChapter 19-Income Taxes Income Tax Fundamentals Accounting Income and Taxable Income Future Taxable Amounts and Future Taxes Future Deductible Amounts and Future Taxes Calculation of Taxable Income Tax Rate Considerations AccounKieso, Donald E. is the author of 'Intermed.acct.,v.2 >canadian Ed.<' with ISBN 9780470833735 and ISBN 0470833734.