part of the bond - neutrality and verifiability issues
treasury stock method presentation
RF & PC
reporting depreciable assets on the b/s as cost minus acc dep. as opposed to merely reducing the dep asset.
what supports not reporting clearly material PP&E assets on b/s at the FV
internal process- neutrality
what supports the argument that effective interest method for bond payable is preferable to straight line amortization of any discount or premium on bond?
RF and understanability
what supports the argument that the effective interest method for a bond payable is preferable to a valuation approach in which the market interest rates at the end of each acct period are used to revalue the bond & then use the revalued amount as the basis for interest expense?
what is most clearly diminished in which the issuance of converible bond payable is recorded under GAAP?
jusified by verifiabiility with neutraility issues
whats most central in a positive manner to proper presentation regarding a sale of dep. assets?
PC - g or l on sale
what diminished by not utilizing a valuation approach to dep of PP&E assets
RF & TC
more relevent with neutrality issues
properly capitalizing interest on debt borrowing for the specific purpose of self construction of a building?
what is directly involved in determining the proper acct for stock options granted to the CEO of a corp?
recording a gain resulting form an exchange of similar productive assets in which a cash or boot is recieved?
interest expense recorded on debt while no analogious exp on invested funds
income statment vs b/s definitions of operation
PC and TC for income statement
contingent gains versus contingent losses
neutrality and false analogy
using out of date info in measuring small stock dividends
use of allowance method for a/r while direct write off for n/r
utilizing premium discount acct for bond payable but not for investment in bond
reporting current portion of long term debt but not current portion of equipment
reporting some assets on a cost basis and others on fair value basis
reporting holding gains/losses on some assets but not on others like building
use of contra account of for PPE while not using contra acct for intangibles
RF & material of scale
inconsistency resulting form capitalizing other company profit when buying PPE but not capitalizing imputed profit when self construction an identical asset?
recognizing gain on bargain purchase of net assets in a business combination while otherwise never recognizing gains on purchase of assets?
material of scale - whats true of one assets is not true of all
366 days versus 364 for receivables
inconsistencies in defining material
material of scale
a possibility for a lease qualifiying for capital lease accounting for the lessee but operating lease accouting for the lessor