Chapter 8, Long-Lived Tangible and Intangible Assets The Source 8章，长寿的有形和无形资产的来源.ppt

下载文档 降价啦

4
0
约1.78万字
约 58页
2017-09-06 发布于江西
举报
版权申诉
保障服务

Chapter 8, Long-Lived Tangible and Intangible Assets The Source 8章，长寿的有形和无形资产的来源.ppt

1、本文档共58页，可阅读全部内容。
2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

Chapter 8, Long-Lived Tangible and Intangible Assets The Source 8章，长寿的有形和无形资产的来源

FINANCIAL ACCOUNTING AN INTRODUCTION TO CONCEPTS, METHODS, AND USES 12th Edition Learning Objectives Understand the concepts of distinguishing expenditures that accountants capitalize as assets, and subsequently depreciate or amortize, from expenditures that accountants expense in the period incurred. Understand the concepts underlying the measurement of acquisition cost for an asset. Understand depreciation and amortization as processes of cost allocation, not of valuation. Learning Objectives (cont.) Develop skills to compute depreciation or amortization under various commonly used methods. Develop the skills to re-compute depreciation or amortization for changes in estimates of service lives and salvage values. Develop the skills to compute an impairment loss on long-lived assets. Develop the skills to record the retirement of assets at various selling prices. Chapter Outline 1. Capitalization versus immediate expensing 2. Measurement of acquisition costs 3. Treatment of acquisition cost over life of asset 4. Depreciation and amortization: fundamental concepts 5. Depreciation and amortization measurement 6. Impact of new information about long-lived assets 7. Retirement of assets Chapter Outline (Cont.) Financial statement presentation Analyzing financial statement disclosures of long-lived assets An international perspective Chapter Summary Appendix 8.1: Effects on the Statement of Cash Flows of transactions involving long-lived tangible and intangible assets Differentiate between Capitalizing versus Immediate Expensing Should firms treat expenditures as: 1. Expenses in the period incurred, or 2. Assets (that is, capitalize the cost)? An expenditure is an asset if the firm: 1. has acquired rights to future use as the result of a past transaction, and 2. can measure or quantify the future benefits. Patterns of Expiration of Costs Recognizing the expiration of the cost of an asset need not be linear. There are many other patterns each with some advantages and d