- 75% tests, segment reporting
- abandonment
- ABO see accumulated benefit obligations
- above-market rentals
- absence of ownership of voting common stock
- Accelerated Costs Recovery System (ACRS)
- accelerated reporting requirements
- accelerated share repurchase programs
- access to market-rate funds
- accounting changes
- concepts
- definition
- error corrections
- estimates
- income tax reporting
- interim reporting
- principles
- prospective GAAP changes
- accounting estimate changes
- accounting policies, disclosures
- accounting principle changes
- Accounting Standards Codification (ASC)
- ASC 105
- ASC 205
- ASC 210
- ASC 215
- ASC 220
- ASC 225
- ASC 230
- ASC 235
- ASC 250
- ASC 255
- ASC 260
- ASC 270
- ASC 272
- ASC 274
- ASC 275
- ASC 280
- ASC 305
- ASC 310
- ASC 320
- ASC 323
- ASC 325
- ASC 330
- ASC 340
- ASC 350
- ASC 360
- ASC 405
- ASC 410
- ASC 420
- ASC 430
- ASC 440
- ASC 450
- ASC 460
- ASC 470
- ASC 480
- ASC 505
- ASC 605
- ASC 705
- ASC 710
- ASC 712
- ASC 715
- ASC 718
- ASC 720
- ASC 730
- ASC 740
- ASC 805
- ASC 808
- ASC 810
- ASC 815
- ASC 820
- ASC 825
- ASC 830
- ASC 835
- ASC 840
- ASC 845
- ASC 850
- ASC 852
- ASC 853
- ASC 855
- ASC 860
- ASC 900s
- ASC 912
- ASC 915
- ASC 920
- ASC 922
- ASC 924
- ASC 926
- ASC 928
- ASC 932
- ASC 942
- ASC 944
- ASC 946
- ASC 948
- ASC 950
- ASC 952
- ASC 958
- ASC 960
- ASC 962
- ASC 965
- ASC 970
- ASC 976
- ASC 978
- ASC 980
- ASC 985
- Accounting Standards Updates (ASU)
- ASU 2009-07
- ASU 2010-04
- ASU 2014-08
- ASU 2014-09
- Accounting Standards Updates (ASU) (Continued)
- ASU 2014-10
- ASU 2014-11
- ASU 2014-12
- ASU 2014-13
- ASU 2014-14
- ASU 2014-16
- ASU 2014-17
- ASU 2014-18
- ASU 2015-02
- ASU 2015-03
- ASU 2015-04
- ASU 2015-06
- ASU 2015-07
- ASU 2015-08
- ASU 2015-09
- accounts payable, balance sheets
- accounts receivable see receivables
- accretable yield, receivables
- accretion expenses
- accrual
- balance sheets
- film participation costs
- real estate taxes
- accrued contingent liabilities
- accrued interest, convertible debts
- accumulated benefit obligations (ABO)
- accumulated other comprehensive income (AOCI)
- accumulated plan benefits
- accumulated postretirement benefit obligations (APBO)
- acquirees
- acquirer identification
- acquisition-date fair value (ADFV)
- acquisition dates
- acquisition, development and construction loans (ADC loans)
- acquisition method
- acquirer identification
- assets and liabilities requiring separate accounting
- bargain purchases
- business combinations
- classifications
- consideration transferred
- depository or lending institutions
- goodwill
- noncontrolling interests
- recognition/measurement
- acquisitions
- see also business combinations
- assets
- debt securities by transfers
- depository or lending institutions
- groups of tangible assets
- leased asset residual values
- liabilities
- loans by transfers
- not-for-profit entities
- pools of loans by transfers
- reverse
- in steps
- title plant
- ACRS see Accelerated Costs Recovery System
- activation fees
- active involvement
- active markets
- active plan participants
- activities, definitions
- actual return on plan assets (component of net periodic pension cost)
- actual return on plan assets (component of net periodic postretirement benefit cost)
- actual underfunded status
- actuarial funding method
- actuarial present value (APV)
- ADC loans see acquisition, development and construction loans
- additional collateral and guarantees
- additional deductions in year placed in service
- additional paid-in capital
- additional purchases, equity
- adequacy
- continuing investments
- real estate sales other than retail land
- retail land sales
- sale-leaseback transactions
- initial investments
- real estate sales other than retail land
- retail land sales
- sale-leaseback transactions
- ADFV see acquisition-date fair value
- advance payments, future R&D
- advances, balance sheets
- advertising costs
- affiliated entity sales
- affiliates, definition
- AFS see available-for-sale securities
- agency collections, balance sheets
- agents
- aggregation
- leases
- segment reporting
- statement of income
- aging the accounts method
- AICPA see American Institute of Certified Public Accountants
- allocated contracts, definition
- allocated shares, ESOPs
- allocation
- asset retirement obligations
- impairment to groups
- interest
- intraperiod taxes
- overheads in inventory
- real estate costs
- securities gains/losses
- allowed claims, definition
- alternative minimum tax
- alternative segmentation
- amenities, real estate
- American Institute of Certified Public Accountants (AICPA)-
- amortization
- at ASC 715-30 application
- cable television
- capital costs, broadcasters
- definition
- effective interest method
- film costs
- goodwill
- intangible assets
- internal use software costs
- periodic pension costs
- prepaid expenses
- present value of future profits
- prior service costs
- software costs for sale/lease
- amortized cost basis
- amounts not estimable
- analogous entity consolidations
- analysis, variable interest entity
- annuity contracts
- antidilution
- antispeculation clauses
- AOCI see accumulated other comprehensive income
- APBO see accumulated postretirement benefit obligations
- application development
- APV see actuarial present value
- area franchises
- arm's-length third parties, transaction mischaracterizations
- ARO see asset retirement obligations
- arrangements
- collaborative
- films
- R&D
- service concessions
- artist compensation
- artistic-related intangible assets
- ASC see Accounting Standards Codification
- asset groups
- asset retirement obligations (ARO)
- funding and assurances
- rate-regulated entities
- recognition
- assets
- assets (Continued)
- construction
- corporate
- deferred taxes
- derivatives
- embedded derivatives
- environmental obligations
- estimated economic life
- exchanges as debt settlements
- hedges
- held for sale
- for idling or use in a manner other than highest or best use
- impairment
- measurement
- mineral resources
- monetary
- nonfinancial
- nonmonetary
- other
- productive
- recognition
- requiring separate accounting
- research and development
- retirement costs/obligations
- sale-leaseback transactions
- segment reporting
- servicing
- undervalued
- valuation premises
- assignments
- assumed per capita claims cost (by age)
- assuming entities
- assumptions
- cost flows, inventory
- post-retirement benefit plans other than pensions
- retirement benefits
- assurance provisions
- ASU see Accounting Standards Updates
- asymmetrical default position
- attributes, definition
- attribution, retirement benefits
- automobile dealers
- available-for-sale (AFS) securities
- average cost methods, retail inventory
- awards
- as equity
- as liabilities
- modification
- back charges
- backplant
- bad-debt reserves
- bad-debt sales
- balance sheets
- bankruptcies
- bankruptcy-remote entities
- banks
- bargain purchase options
- bargain purchases, businesses
- bargain renewal options
- barter transactions
- base jackpots
- base rent escalation
- base stock methods, inventory
- basic earnings per share, definition
- basis differences, equity investments
- basis of measurement see measurement
- basis of presentation see presentation
- below-market rentals
- benchmark interest rates
- beneficial conversion features
- beneficial interests
- benefit approach, definition
- benefits
- net assets available
- net periodic pension costs
- plan accounting
- segment reporting
- benefit-years-of-service approach
- bid-ask spread, definition
- binomial models, share-based payment awards
- blackout periods, equity share options
- Black–Scholes–Merton model
- blended-rate loans
- bonds
- see also notes
- amortization
- balance sheets
- characteristics
- convertible debts without beneficial conversion
- detachable warrants
- effective interest method
- interest imputation
- issued at a premium
- bonus payments
- book overdraft cash treatment
- book value method
- book value share purchase plans
- boot (nonmonetary transactions including monetary consideration)
- borrowings
- see also loans
- compensating balances
- incremental rates
- participating mortgage loans
- tax-exempt, interest capitalization
- boundaries, exchange transactions
- broadcasters
- broad transactions, commercial businesses disclosures checklist
- brokered markets, definition
- business assets, nonmonetary exchanges
- business combinations
- acquisition-date fair value
- acquisition method
- assets
- bargain purchases
- changes in parent's ownership interest in subsidiaries
- contingent assets/liabilities
- contingent payments
- defined benefit pension plans
- employee benefits
- employee stock awards/options
- exchange transaction boundaries
- exit activities
- franchises
- goodwill
- identifiable assets
- income taxes
- indemnification assets
- intangible assets
- leases
- leveraged buyouts
- liabilities
- net income/operating losses
- noncontrolling interests
- other comprehensive income
- purchase method inventory calculation
- push-down accounting
- qualifying transactions and events
- reacquired rights
- restructuring activities
- reverse acquisitions
- step acquisitions
- structuring
- business enterprises, recognition and measurement
- businesses, definition
- business interests, personal financial statements
- business interruption insurance
- business investments
- business reengineering costs
- buyers continuing investments see continuing investment
- buyers initial and continuing involvement
- buy-sell agreements, retail land sales
- cable television
- cable television plant
- calculated value, share options
- calculation, present value
- callable obligations, debts
- call options, ASC 320
- capacity contracts
- capital
- additional paid-in
- broadcasters
- donated
- infusions
- legal
- capital leases
- capitalizable base, interest capitalization
- capitalization
- advertising costs
- environmental remediation obligations
- interest
- internal-use software
- capitalization rates, interest
- captive insurers
- career-average-pay formula
- carrybacks, net operating losses
- carryforwards, net operating losses
- carrying amounts
- cash
- cash balance plans
- cash conversions
- cash dividends
- cash equivalents
- cash flow hedges
- discontinuance
- effectiveness
- gains and losses
- impairment
- interest rate hedging
- qualification
- reclassifications to earnings
- cash flow per share
- cash flows
- cash focus
- cash surrender values
- casinos
- categorization, fair value inputs
- cease-use dates, definition
- ceding entities, definition
- certificates, definition
- cessation of highly inflationary conditions
- CFE see collateralized financing entities
- change order, definition
- changes in accounting estimates
- changes in accounting methods
- changes in accounting principle
- financial institutions
- inventories
- public entities
- reclassification
- retrospective application
- changes in fair value, investment security changes after reporting period
- changes in net assets, not-for-profit entities
- changes in parent's ownership interest in subsidiaries
- changes in provisions, leases
- changes in reporting entities, interim reporting
- changes in the reporting entity
- changes in residual value of leased assets
- changes in use, real estate
- changing prices
- channel stuffing, revenue recognition
- Chapter 7, definition
- Chapter 11, definition
- checklist of commercial business disclosures see commercial businesses disclosures checklist
- chief operating decision makers (CODM)
- circumstances, definition
- claims
- against the entity
- bankruptcy
- insurance
- stabilization reserves
- unasserted
- classifications
- cash receipts and disbursements
- debts
- discontinued operations
- financing receivables
- identifiable assets acquired and liabilities assumed in business combinations
- income tax position
- leases
- share-based payment to employees
- clawback features, share awards
- cleanup call options
- cliff vesting
- closed-form models, shares fair valuation
- closures, asset retirement obligations
- codification
- GAAP principles
- terminology
- coding, software
- CODM see chief operating decision makers
- collaborative arrangements
- active involvement
- guidance not provided
- joint operating arrangements
- significant risk and rewards
- unrelated third parties
- collateral
- collateral-dependent loans
- collateral split-dollar life insurance
- collateralized borrowings
- collateralized financing entities (CFE)
- collateralized loan valuation allowance
- collection method, service revenues
- collections, not-for-profit entities
- combination awards
- combination valuation premise
- combined financial statements, voting interest model consolidations
- combining contracts, long-term construction
- commencement of exploitation, films
- commercial businesses disclosures checklist
- assets
- broad transactions
- equity
- expenses
- liabilities
- presentation
- revenue
- commercial letters of credit
- commercial substance
- commitment fees and costs
- commitments
- committed-to-be-released shares
- commodity pools
- common control leasing arrangements
- common costs
- common risk characteristics, receivables
- common shares/stock
- communication dates
- comparability
- comparative statements
- compensated absences
- compensating balances
- compensation
- see also share-based payment (or compensation) transactions
- absences
- bonus payments
- contingent payments in business combinations
- deferred contracts
- employee share purchase plans
- employee stock ownership plans
- general
- non-retirement post-employment benefits
- other paid time off
- Rabbi trusts
- retirement benefits
- defined benefit plans
- defined contribution plans
- multiemployer plans
- other than pensions
- sabbatical leave
- sick pay
- completed-contract method, long-term construction
- completed performance method, service revenues
- completion of transfers, receivables
- complex capital structure, earnings per share
- component of an entity, definition
- component of net periodic pension cost (actual return on plan assets)
- component of net periodic pension cost (gain or loss)
- component of net periodic pension cost (interest cost)
- component of net periodic pension cost (service cost)
- component of net periodic postretirement benefit cost (actual return on plan assets)
- component of net periodic postretirement benefit cost (gain or loss)
- component of net periodic postretirement benefit cost (interest cost)
- components, disposals, retirement benefits
- components of entities
- ASC 205
- discontinued operations
- components of financial assets, transfers
- composition, initial investments in retail land sales
- comprehensive income
- consecutive statements
- formats of statements
- income statements
- items
- other
- reclassifications
- computation, diluted earnings per share
- CON see Statements of Financial Accounting Concepts
- concentrations vulnerability
- concepts
- concessions
- films
- troubled debt restructurings
- conditional asset retirement obligation
- conditionally redeemable instrument measurement
- condominium unit sales
- conforming practice, financial institutions
- consecutive statements
- consideration
- business combinations
- for future services in equity
- given by service providers to manufacturers or resellers
- given by vendor to a customer
- interest imputation
- consignment arrangements
- consolidated affiliates
- consolidated diluted earnings per share
- consolidated entities statement of cash flows
- consolidated financial statements
- consolidated groups
- consolidated subsidiaries
- consolidations
- analogous entities
- ASU 2015-02
- collateralized financing entities
- common control leasing arrangements
- general partnerships
- limited liability companies
- limited partnerships
- model selection
- one-line method
- partnerships and similar entities
- R&D arrangements
- reporting entity statement display when investee is not a corporation
- reverse acquisitions
- variable interest entities
- voting interest entities
- construction
- construction period rent, land and building leases
- constructive retirement method, treasury stock
- consumer price index for all urban customers
- consummation
- sales of real estate other than retail land
- sales of retail land
- contamination remediation
- contingencies
- discontinued operations
- exercise, financial instruments
- gains
- interim reporting
- litigation
- losses
- other than ASC 450
- unasserted claims/assessments
- versus estimation
- contingent amounts, definition
- contingent assets and liabilities
- contingent consideration
- contingent conversion
- contingent features
- contingent issuances
- contingently convertible instruments
- contingently issuable shares
- contingent obligations
- contingent payments
- contingent price terms
- contingent rentals
- contingent stock agreements
- continuation of the business of the legal acquirees
- continuing franchise fees
- continuing investment
- real estate sales other than retail land
- retail land sales
- sale-leaseback transactions
- continuing investment not qualifying
- real estate sales other than retail land
- retail land sales
- continuing involvement
- definition
- sale-leaseback transactions
- sellers
- real estate sales other than retail land
- retail land sales
- time-sharing activities
- time-sharing activities
- continuing operations, income
- contract-based intangible assets
- contract costs
- contractors, federal government
- contracts
- see also long-term construction contracts
- aggregation
- with customers, revenue
- deferred compensation
- in entity's own equity
- with fixed monetary amounts known at inception
- fully benefit-responsive
- renegotiation, federal
- segmentation
- settled in cash or stock
- take-or-pay
- terminations
- throughput
- contractually required payments receivable
- contributions made
- contributory plans
- control
- effective
- partnerships and similar
- resumption
- control area, electricity grids
- controlled amortization method
- conversion features
- conversion rate, shares
- conversions, convertible debts
- convertible bonds
- convertible debts
- see also convertible bonds; convertible securities
- beneficial or contingent conversion features
- earnings per share
- into stock of consolidated subsidiaries
- own-share lending arrangements
- premium puts
- without beneficial conversion
- convertible preferred stock
- convertible securities
- convertible securities (Continued)
- diluted earnings per share
- extinguishments
- granted or issued to non-employees
- intrinsic value
- corporate assets, segment reporting
- corporate bankruptcies
- corporate joint ventures
- correction of errors
- cost approach, fair value
- cost-compensation approach
- cost constraints
- cost determination, equity
- cost flow assumptions
- comparisons
- first-in, first-out
- last-in, first-out
- moving average methods
- weighted average methods
- cost method, treasury stock
- cost-method investments
- cost-plus-award contracts
- cost-plus-fixed-fee contracts (CPFFC)
- cost recovery method
- depreciation/income tax
- real estate sales other than retail land
- retail land sales
- sales when collection is uncertain
- costs
- see also expenses
- advertising
- artist compensation
- business/technology reengineering
- contract terminations
- contributions made
- debt issuance, ASU 2015-03
- deferred, ASC 340
- direct
- electronic equipment waste obligations
- films
- franchisors
- increasing future service potential of assets
- increasing value of assets
- incurred to rent/sell real estate
- insurance
- interest capitalization
- internal use software
- long-term construction contracts
- master production
- mine stripping
- preproduction
- real estate and property taxes
- sales
- services
- software for sale or lease
- start-up
- time-sharing activities
- website development
- cost-sharing (provisions of the plan)
- cost-to-cost method
- cost-to-retail ratios
- cost-type contracts
- counterparty performance conditions
- covenants, debts
- CPFFC see cost-plus-fixed-fee contracts
- credit card fees, receivables
- credited service periods
- credit quality indicators
- credit risk, hedges
- credit unions
- cross-referencing
- currency risk
- current assets
- current cost-constant purchasing power accounting
- current liabilities
- current portion of long-term debt-
- current rate method
- current tax expense (or benefit)
- current vulnerability due to concentrations
- curtailment, retirement benefits plans
- customer acceptance of goods or services
- customer loyalty programs
- customer-related intangible assets
- customers
- consideration received from a vendor
- contract revenue recognition
- software support
- cut off errors
- daylight overdrafts
- dayparts
- dealer markets
- debt
- see also debt securities
- cash conversions
- classifications
- conversion features and stock warrants
- with conversion and other options
- convertible with beneficial or contingent conversion
- convertible instruments granted or issued to non-employees
- convertible into stock of consolidated subsidiaries
- convertible with a premium put
- convertible without beneficial conversion
- covenants
- disclosures
- extinguishments
- increasing-rate
- indexed
- induced conversion
- intrinsic value of convertible features
- issuance costs
- modifications
- own-share lending arrangements
- participating mortgage loans
- product financing
- revolving credit agreements
- short-term obligations expected to be refinanced
- stock warrants
- subjective acceleration clauses
- troubled restructurings
- debt securities
- acquired by transfers
- acquired with deteriorated credit quality
- available-for-sale
- changes in fair value
- held-to maturity
- other-than-temporary impairment
- with readily determinable fair values
- trading
- transfers between categories
- decision makers/decision-making authorities
- decreases in market activity, fair value
- deductible temporary differences in income tax
- defense contracts, terminated
- defensive intangible assets
- deferral, definition
- deferred acquisition costs
- deferred compensation contracts
- deferred costs, ASC 340
- deferred gross profit
- deferred income taxes
- asset group impairments
- classification in statement of financial position
- debt and equity security fair value changes
- definition
- equity method
- insurance companies
- measurement
- nonmonetary transactions
- stock compensation to employees
- deferred revenue, ASC 430
- deferred tax assets
- classification in statement of financial position
- debt and equity security fair value changes
- definition
- measurement
- more-likely-than-not criterion
- tax law change effects
- unrealizable
- valuation allowances
- deferred tax consequences, definition
- deferred tax expenses (or benefits), definition
- defined benefit plans
- business combinations
- disclosures
- employer's liabilities and assets
- net periodic pension costs
- plan accounting
- defined contribution plans
- definitions
- ASC 205
- CON 6 terms
- GAAP terms
- degree of influence changes
- delays, insignificant
- deliberate misstatements
- delinquency fees
- delivery
- demand notes with scheduled repayment terms
- demographics, retirement benefits plans
- demutualizations
- denominators, simple capital structure
- dependency status
- depletion, property, plant and equipment
- deposit method
- insurance companies
- insurance contracts that do not translate insurance risk
- real estate sales other than retail land
- retail land sales
- deposits, balance sheets
- depreciation
- property, plant and equipment
- temporary income tax differences
- DEPS see diluted earnings per share
- derecognition
- convertible debts without beneficial conversion
- income tax uncertainties
- deregulation
- derivatives
- ASU 2014-16
- basic principles
- cash flow hedges
- concepts
- contingent features
- definition
- definitions
- disclosures
- earnings per share
- embedded
- in entity's own equity
- fair value hedges
- foreign currency
- hedge effectiveness
- hedging
- hybrid financial instruments
- impediments to sales accounting
- indexed to and potentially settled in stock of a consolidated subsidiary
- indexed to reporting entities own stock values
- internal
- intrinsic value
- not-for-profit entities
- purchases and sales
- structured notes
- summary of accounting
- types of financial assets
- underlying principles
- weather
- zero-coupon method
- derived service periods, share awards
- designation, identifiable assets/liabilities acquired
- detachable warrants, bonds
- detail program design, software
- deteriorated credit quality
- determinable arrangement fees, films
- determination
- collaborative arrangements
- goodwill value
- income tax rates
- intangible assets
- inventory cost
- leases
- normal productive capacity
- useful life
- development costs
- internal use software
- websites
- development stage enterprises
- diluted earnings per share (DEPS)
- computation
- consolidated
- contingently convertible instruments
- contracts settled in cash or stock
- dual presentation
- example
- exceptions
- if-converted method
- inclusions/exclusions
- partially paid shares
- treasury stock method
- dilution
- direct costing methods, inventory
- direct costs
- direct effects of a change in accounting principle
- direct financing leases
- direct guarantee of indebtedness
- direct loans
- directly observable inputs
- direct method, cash flow statement
- direct selling costs, cable television
- disbursement classifications
- disclosures
- accounting policies
- assets
- broadcasters
- cash
- changes in fair value, investment security changes after reporting period
- changing prices
- commercial businesses checklist
- contingently convertible securities
- convertible debt instruments
- defined benefit pension plans
- derivatives
- earnings per share
- equity
- exit and disposal costs
- expenses
- fair value measurement
- fair value options
- financial instruments
- insurance contract investments
- last-in, first-out method
- liabilities
- life settlement contracts
- limited liability entities
- liquidation basis of accounting
- multiple deliverable arrangements
- notes to financial statements
- participating securities
- personal financial statements
- presentation checklist
- principles
- prospective changes to GAAP effects
- related parties
- revenue
- revenue from contracts with customers
- risks and uncertainties, ASC 275
- segment reporting
- share-based payments/compensation to employees
- statement of cash flows
- techniques
- transactions
- discontinuance
- cash flow hedges
- equity method
- fair value hedges
- discontinued operations
- classification
- interim reporting
- discount, definition
- discount rate adjustment technique
- discount rates
- disposal groups
- disposals
- asset retirement obligation
- components, retirement benefits
- contract termination costs
- discontinued operations
- foreign currency investments due for impairment evaluation
- property, plant and equipment
- distributions to shareholders
- dividends
- balance sheets
- cost method investments
- payable in common shares
- simple capital structure
- tax credits
- unallocated ESOP shares
- dollar-roll repurchase method
- dollar-value last-in, first-out approach
- double-extension method
- indexing methods
- link-chain method
- donated capital
- donor-imposed conditions and restrictions
- double-declining balance depreciation
- double-extension method
- dropdown, definition
- dual presentation, earnings per share
- due on demand loans
- early termination of leases
- earnings, definition
- earnings of an investee
- earnings per share (EPS)
- ASC 718
- ASU 2015-06
- complex capital structure
- comprehensive example
- contracts settled in cash or stock
- derivatives
- diluted
- disclosures
- dual presentation
- induced conversion of preferred stock
- partially paid shares
- participating securities
- preferred stock dividends payable in common shares
- presentation
- public entities
- redemption of preferred stock
- simple capital structure
- stock dividends
- treasury stock
- two-class method
- economic interest in an entity
- economic performance
- economic resources
- economic substance
- effective control maintained
- effective interest method
- effectiveness of hedges
- cash flow
- fair value
- foreign currency
- effective settlement, income taxes
- effective yield method
- EITF see Emerging Issues Task Force
- election, fair value options
- electricity grids, control area
- electronic equipment waste obligations
- element-by-element basis
- elements of financial statements
- eliminations
- intercompany profits
- supervisory goodwill
- embedded call options
- embedded credit derivatives
- embedded derivatives
- emerging entities
- Emerging Issues Task Force (EITF)
- employee benefits, business combinations
- employee health and welfare benefit plans
- Employee Retirement Income Security Act of 1974 (ERISA)
- employees
- contract termination costs
- minimum retention periods
- termination benefit obligations
- employee share purchase plans
- employee stock awards/options see share-based payment (or compensation) transactions
- employee stock ownership plans (ESOPs)
- employer's liabilities and assets, defined benefit plans
- endeavors
- endorsement split-dollar life insurance
- endowment funds
- enhancements, software products
- enterprises, development stage
- entertainment
- broadcasters
- cable television
- casinos
- films
- music
- entity-wide disclosures, segment reporting
- entry price, definition
- environmental exit costs see environmental obligations
- environmental indemnifications, land and buildings real estate leases
- environmental obligations
- asset groups, ASC 410-20
- impairment
- remediation
- EPBO see expected postretirement benefit obligations
- EPS see earnings per share
- equipment
- see also property, plant and equipment
- sold and subsequently repurchased subject to operating lease
- equipment and real estate leases
- equitable rights of redemption
- equity
- see also equity investments; equity method; share-based payment (or compensation) transactions
- accelerated share repurchase programs
- additional paid-in capital
- ASC 505
- commercial businesses disclosures checklist
- consideration for future services
- convertible preferred stock
- derivative contracts in entity's own
- distinguishing from liabilities
- dividends
- donated capital
- fair value when certain terms are not known at inception
- issuance of shares
- issued to employees for services
- legal capital and stock
- limited liability entities
- lump-sum sales
- mandatory redeemable shares
- own-share lending arrangements, convertible debt financing
- payments to non-employees
- retained earnings
- reverse acquisitions
- reverse spinoffs
- spinoffs
- statement of shareholdings
- stock subscriptions
- sufficiency
- takeover defense
- treasury stock
- volatility
- equity interests, definition
- equity investments
- see also equity method; equity securities; financial instruments
- additional purchases
- after suspension of equity method loss recognition
- ASC 323
- balance sheets
- basis differences
- changes in level of ownership or influence
- contingent consideration
- corporate joint ventures
- cost determination
- deferred income tax accounting
- differences in fiscal years
- discontinuance of equity method accounting
- exchanges
- goodwill impairment
- initial measurement
- intercompany transactions
- negative goodwill
- noncorporate entities
- partial sales
- proportionate share of other comprehensive income
- qualified affordable housing projects
- received in conjunction with providing goods or services
- recognition
- separately reportable investee income items by investors
- significant influence
- subsequent measurement
- equity method
- equity method (Continued)
- after suspension of equity method loss recognition
- basis differences
- changes in level of ownership/influence
- corporate joint ventures
- cost determination
- deferred income tax accounting
- differences in fiscal years
- discontinuance
- exchanges
- goodwill impairment
- intercompany transactions
- investee income items separately reportable by investors
- investors proportionate share of other comprehensive income
- investors share of investee losses in excess of carrying values
- noncorporate entities
- one-line consolidation
- partial sales
- recognition
- significant influence
- subsequent measurement
- equity securities
- see also equity investments
- ASC 320
- available-for-sale
- balance sheets
- changes in fair value, deferred income tax effects
- changes in fair value after reporting period
- option contracts
- other-than-temporary impairment
- presentation
- with readily determinable fair values
- scope of ASC 320
- trading
- transfers between categories
- equity-to-liability modifications
- ERISA see Employee Retirement Income Security Act of 1974
- error corrections
- prior year misstatements
- SEC registrants
- uncorrected misstatement evaluation
- errors in financial statements
- escalation of leases
- escrowed share arrangements
- ESOPs see employee stock ownership plans
- establishment, valuation allowances for unrealizable deferred income tax assets
- estimated costs, temporary income tax differences
- estimated cost to complete, long-term construction contracts-
- estimated current value of an asset
- estimated economic life
- estimated losses, income tax carrybacks
- estimated residual value of leased property
- estimates
- changes, interim reporting
- future cash flows
- inventory
- loss contingencies
- revision, real estate
- risks and uncertainties
- versus contingency
- estoppels
- events
- exceptions, diluted earnings per share
- excess tax benefit
- exchange markets
- exchange rates
- exchange transactions
- assets as debt settlements
- assets that constitute a business
- boundaries
- equity method investments
- insurance contract deferred acquisition costs
- executory costs, leases
- exempt entities, statement of cash flows
- exercise contingencies, financial instruments
- exercise price, definition
- exit activities
- business combinations
- contract termination
- employee termination
- obligations
- other associated costs
- reporting and disclosures
- exit price, definition
- expected cash flows, definition
- expected future cash flows
- expected long-term rate of return on plan assets
- expected losses, variable interest entities
- expected postretirement benefit obligations (EPBO)
- expected present values, retirement obligations
- expected residual profit/returns
- expected variability
- expenses
- see also costs
- accrued, balance sheets
- commercial businesses disclosures checklist
- films
- general corporate
- interest capitalization
- interim reporting
- other
- prepaid
- recognition
- experience adjustments
- expiration of refund periods
- explicit approach to assumptions, retirement benefits
- explicit service period, share awards
- exploitation, films
- extensions to leases
- extent of ownership, business combinations
- extinguishments
- convertible securities
- debt
- liabilities
- extractive industries
- extraordinary items
- extraordinary transactions
- factoring receivables
- fair value
- see also measurement
- asset valuation premises
- ASU 2015-07
- cost approach
- determination
- disclosures
- employee stock options
- equity-based payments to non-employees
- financial instrument interim reporting
- goodwill
- guarantees
- hierarchy of inputs
- hypothetical transactions
- income approach
- initial recognition
- inputs
- item identification
- leased property
- liability risk assumptions
- long-lived assets to be held and used
- market approach
- measurement
- mixed attribute model
- net asset value per share
- principles and methodologies
- real estate
- retirement benefit plans
- software revenue
- unit of account
- valuation techniques
- fair value hedges
- credit risk
- disclosures
- discontinuance
- effectiveness
- gains and losses
- impairment
- qualification
- fair value method, insurance contract investments
- fair value options (FVO)
- faithful representation
- FASB see Financial Accounting Standards Board
- federal government contractors
- fees
- arrangements for films
- continuing franchises
- initiation, service transactions
- installation, service transactions
- fees (Continued)
- loan guarantees
- loan origination
- nonrefundable
- paid to decision makers
- pharmaceutical manufacturers/health insurers
- service transactions
- subject to forfeiture
- uncollectible amounts
- FIFO see first-in, first-out
- film costs
- films
- arrangement fees
- costs and expenses
- licensing arrangements
- revenue recognition
- subsequent events
- unamortized cost valuation
- final-pay formula
- finance companies
- acquisitions
- bad-debt reserves
- cash flow statements
- conforming practice
- loan impairments
- loans acquired by transfer
- servicing assets and liabilities
- supervisory goodwill
- Financial Accounting Standards Board (FASB)
- financial assets
- see also bonds; derivatives; financial instruments; hedging; loans; receivables; securities
- component transfers
- controlled amortization method
- dollar-roll repurchase method
- fixed participation method
- floating participation method
- liquidation method
- preset participation method
- statement of cash flows
- subject to prepayment
- transfers
- accounting
- changes causing regained control
- collateral
- direct financing and sales-type lease receivables
- effective control maintained
- measurement after completion
- receivables with recourse
- repurchase agreements
- retained interest
- securities lending transactions
- securitizations
- servicing
- subject to prepayment
- surrender of control
- financial buyers
- financial covenant obligations
- financial difficulties
- financial guarantee contracts
- financial guarantee insurance
- financial information, qualitative characteristics
- financial institutions
- financial instruments
- see also derivatives; hedging
- with characteristics of both liabilities and equity
- disclosures
- distinguishing liabilities from equity
- dollar-roll repurchase method
- exercise contingencies
- fair value options
- foreign currency
- interim reporting
- remeasurement events
- transfers
- types of assets
- financial services
- depository and lending
- insurance
- investment companies
- mortgage banking
- title plant
- financial standby letters of credit
- financial statements
- elements
- errors
- foreign currency translation
- gross versus net presentation
- liquidation basis of accounting
- notes
- not-for-profit entities
- personal
- plan accounting
- presentation
- retirement plan measurement dates
- revenue recognition
- revised
- risks and uncertainties, ASC 275
- financial support, subordinated
- financing
- real estate sales other than retail land
- receivables classes
- retail land sales
- statement of cash flows
- finished goods, inventory
- first-in, first-out (FIFO)
- first mortgage (primary debt), retail land sales
- fiscal year differences, equity investments
- fixed arrangement fees, films
- fixed assets, intercompany profit eliminations
- fixed dollar terms
- fixed overhead allocation
- fixed participation method
- fixed-price contracts
- fixed time-sharing
- flat-benefit formula
- floating participation method
- floating time-sharing
- forecasted transactions
- foreclosures
- foreign currency
- cash flow reporting
- current rate method
- definition
- effectiveness of hedges
- fair value options
- financial instruments
- financial statement translation
- forward exchange contracts
- functional currency selection
- hedges
- highly inflationary condition cessation
- intercompany transactions and profit elimination
- remeasurement method
- statements
- transactions
- foreign currency-denominated forecasted transactions
- foreign entities
- foreign exchange risk, definition
- forward contracts
- ASC 320
- balance sheets
- distinguishing liabilities from equity
- foreign currency
- foreign currency exchanges
- measurement
- physical settlement
- variable settlement dates
- fourth quarter adjustments, public entities
- fractional interest, time-sharing
- franchise agreements
- franchise application costs
- franchisors
- freestanding call options
- freestanding derivatives indexed to, and potentially settled in stock of a consolidated subsidiary
- freestanding financial instruments
- freight services in process
- front-end load, investments
- full absorption costing
- full accrual method
- real estate sales other than retail land
- retail land sales
- full costing
- full eligibility dates
- full eligibility for postretirement benefits
- fully benefit-responsive contracts
- fully eligible plan participants
- functional currencies
- funded status, retirement benefits
- funding policies, retirement benefits
- funding provisions, asset retirement
- funds, definition
- funds flows
- future cash flow, estimates
- future product returns, unestimable
- future research and development activities
- future revenues, sales of
- future services, consideration in equity
- FVO see fair value options
- gain contingencies
- gain or loss (component of net periodic pension cost)
- gain or loss (component of net periodic postretirement benefit cost)
- gains and losses
- cash flow hedges
- fair value hedges
- included in comprehensive income but excluded from net income
- long-term construction contracts
- nonmonetary transactions
- purchasing power
- retirement benefits
- service transactions
- transfers of receivables with recourse
- gas extraction
- general corporate expenses, segment reporting
- generally accepted accounting principles
- Accounting Standards Updates
- codification
- definitions
- history
- Maintenance Updates
- researching problems
- general partnerships
- general purpose financial reporting
- geographic areas, segment reporting
- geographic concentration
- GMIB see guaranteed minimum income benefit
- GNMA see Government National Mortgage Association Rolls
- going concerns
- goods, ownership and consignment
- goodwill
- amortization
- ASC 350-20
- business combinations
- fair value
- impairment
- implied fair value
- negative
- other considerations
- other-than-temporary impairment
- presentation
- private companies
- reporting unit determination
- temporary income tax differences
- Government National Mortgage Association Rolls (GNMA)
- government regulations, plan accounting
- government unit leases
- graded-vesting
- graduated payment mortgages
- grant dates, share awards
- gross eligible charges, retirement benefits
- gross margin, definition
- gross method, capital cost amortization
- gross profit method, inventory
- gross profit rate, definition
- gross recognition as a principle versus net as an agent
- gross vs. net basis, cash flows
- group (composite) depreciation
- groups, tangible asset acquisition
- groups of contracts, long-term construction
- guaranteed minimum income benefit (GMIB)
- guaranteed minimum resale values
- guarantee fees
- guarantees
- ASC 460
- measurement/recognition
- product warranties
- software indemnification
- sources other than ASC 460
- troubled debt restructurings
- variable interest entities
- warranties
- guaranty funds
- hazardous waste
- health care cost trend rate
- health and welfare benefit plans
- hedge effectiveness
- cash flow hedges
- fair value hedges
- foreign currency hedges
- hedging
- cash flow hedges
- fair value
- foreign currency
- inventory
- private companies
- statement of cash flows
- held-to maturity securities
- highest and best use, definition
- highly inflationary conditions, cessation
- high-yield debt securities
- historical cost
- historical cost-constant purchasing power accounting
- holding gains or losses
- homebuilders, building on own lot
- homeowner's equity interest securitizes note
- hybrid financial instruments
- hypothetical transactions, fair value
- identifiable assets
- classification and designation
- intangible
- identifiable intangible assets
- identification
- idle time
- idling of assets
- if-converted method
- illiquidity
- immediate family
- impacts of tax-planning strategies
- impairment
- see also other-than-temporary impairment
- allocation of losses to groups
- asset groups
- asset retirement obligations
- beneficial interests in securitized assets
- cable television assets
- cash flow hedges
- cost method investments
- fair value hedges
- financial asset transfer servicing
- foreign currency investments due for disposal
- going concerns
- goodwill
- indefinite-lived intangibles
- internal use software
- loans
- long-lived assets to be held and used
- property, plant and equipment
- real estate
- regulated operations
- significant estimates
- site restoration/environmental exit costs
- impediments to sales accounting, derivatives
- implicit approach to assumptions, retirement benefits
- implicit service periods, share awards
- implicit variable interests
- implied fair value
- imposition of liabilities
- impracticability exception, accounting principle changes
- improvements, leaseholds
- imputed interest rates
- inactive employees
- incentives
- inception, leases
- incidental operations
- inclusions, diluted earnings per share
- income
- continuing operations
- discontinued operations--
- serviced assets
- income approach, fair value
- income available to common stockholders
- income-producing real estate
- income received in advance
- income statements
- business interruption insurance
- continuing operations
- extraordinary and unusual items
- format
- goodwill
- insurance contracts
- limitations
- other-than-temporary impairment
- pro forma earnings
- reclassifications
- income taxes
- accounting changes
- accounting theory
- appropriate rate determination
- business combinations
- business investments
- classifications
- deferred
- depreciation of property, plant and equipment
- discontinued operations
- dividend payment credits
- effects of changes in law
- employee share-based payment
- employee stock ownership plans
- full absorption costing
- interest
- interim accounting
- intraperiod allocation
- inventory discrepancies
- last-in, first-out rules
- leveraged leases
- net operating losses
- nonoperating items
- payments to retain fiscal year
- penalties
- permanent differences
- push-down accounting
- separate financial statements
- statement of cash flows
- status changes
- temporary differences
- uncertainty
- undistributed earnings
- valuation allowances
- increasing-rate debts
- incremental borrowing rates
- incremental costs of incidental operations
- incremental direct costs
- incremental revenue from incidental operations
- incurred claims cost (by age)
- indefinitely-lived intangible assets
- impairment testing
- presentation
- recognition of impairment
- unit of accounting
- indefinite reversal criterion
- indemnification
- indexed debts/liabilities
- indexing methods, last-in, first-out
- indications of significant influence
- indirect costs
- indirect effects, accounting principle changes
- indirect guarantee of indebtedness
- indirect loans
- indirect overheads
- indirect (reconciliation) method
- indirectly observable inputs
- indirectly related to the leased property
- induced conversions
- industry specialized GAAP
- ineffectiveness of hedges
- infrequent items
- initial assessment timing, leases
- initial and continuing involvement of buyers
- initial determination, variable interest entities
- initial direct costs
- initial investments
- real estate sales other than retail land
- receivables
- retail land sales
- sale-leaseback transactions
- initial measurement
- equity investments
- guarantees
- inventory
- property, plant and equipment
- uncertainty in income taxes
- variable interest entities
- initial recognition
- fair value measurements
- guarantees
- intangible assets
- retirement obligations
- uncertainty in income taxes
- initiation fees
- inputs
- based on bid and ask prices
- categorization
- fair value measurement
- long-term construction contract revenue
- inseparable third-party credit enhancements
- insignificant delays
- installation fees
- installation revenues and costs
- installment method
- property, plant and equipment
- real estate sales other than retail land
- retail land sales
- sales when collection is uncertain
- installment receivables
- in-substance common stock
- insurance
- costs
- health insurer fees paid to Federal Government
- real estate
- insurance companies
- acquiral and renewal costs
- ASU 2015-09
- claim costs recognition
- deferred acquisition costs
- deferred taxes
- demutualizations
- financial guarantee insurance
- guaranty funds
- investments
- nontraditional long-duration contracts
- other guidance
- other matters
- premium income
- reinsurance
- insurance contracts
- deferred acquisition costs
- deposit accounting
- as derivatives
- investments
- modifications
- retirement benefit plans
- that do not translate insurance risk
- insurance policies
- insurance-related assessments
- insurance risk
- intangible assets
- amortization
- ASC 350
- ASU 2015-05
- balance sheets
- business combinations
- defensive
- depository/lending acquisitions
- goodwill
- impairment testing
- indefinitely-lived
- initial recognition
- other than goodwill
- scope of ASC 350
- software for internal use
- useful life determination
- website development costs
- integral approach, interim reporting
- integral equipment, real estate sales other than retail land
- intended use, definition
- intercompany transactions, profit elimination
- interest
- ASU 2015-03
- bonds and notes
- capitalizable base
- capitalization
- costs
- effective interest method
- imputation
- income from securitized financial assets
- income taxes
- on installment receivables
- methods of allocation
- projected benefit obligations
- rates
- statement of cash flows
- interest holders, variable interest entities
- interest method
- interest rate hedging
- interest rate risk
- interest rate swaps
- interim reporting
- accounting changes
- all entities
- changes in tax law
- contingencies
- direct costs
- discontinued operations
- extraordinary items
- financial instruments
- going concerns
- income taxes
- integral approach
- last-in, first-out method
- other expenses
- product costs
- public entity requirements
- restatements
- retirement benefit plans
- revenues
- seasonality
- intermediary transfers to not-for-profit entities
- internal derivatives
- internal reserve method
- internal use software
- internal use tangible assets
- internet-based resources
- interperiod comparability
- intervals, time-sharing arrangements
- intraperiod allocation of income taxes
- intrinsic value
- inventory
- accounting principle changes
- ASC 330
- average costs
- balance sheets
- base stock
- business combinations
- capitalization for retailers
- cost determination
- cost-to-retail ratios
- direct costing
- estimation methods
- finished goods
- first-in, first-out
- fixed overheads
- full absorption costing
- GAAP versus income tax accounting
- gross profit
- hedges
- indirect overheads
- initial measurement
- interim reporting
- last-in, first-out
- lower of cost or market method
- manufacturing
- merchandise
- moving-average methods
- nonmonetary transactions
- ownership
- periodic systems
- perpetual systems
- purchase commitments
- purchase method
- purchases and sales with same counterparty
- raw materials
- relative sales value
- replacement cost
- retail estimation
- standard costs
- stripping costs in mining
- valuation
- valued at selling price
- variable overheads
- voting interest model consolidations
- weighted-average methods
- work in progress
- investee capital transactions
- investee income items, separately reportable
- investee losses in excess of carrying amounts
- investment companies
- investment method, insurance contracts
- investments
- see also debt securities; derivatives; equity investments; financial instruments
- accounting method changes
- activities
- ASC 320
- ASC 323
- ASC 325
- beneficial interests in securitized financial assets
- cost method
- debt and equity securities
- debt securities acquired by transfers
- disposals due for impairment evaluation
- effective yield method
- equity method
- fair value method
- front-end load
- general partnerships
- held in special funds
- insurance companies
- insurance contracts
- joint ventures
- life settlement contracts
- limited liability companies
- loans acquired by transfers
- losses in excess of carrying values
- net asset value per share
- noncorporate entities
- not-for-profit entities
- other
- pools of loans acquired by transfers
- proportional amortization
- qualified affordable housing
- real estate ventures
- sale-leaseback transactions
- significant influence
- statement of cash flows
- temporary income tax differences
- undistributed earnings
- U.S. government contracts in mutual funds
- investment securities
- available-for-sale
- changes in fair value after reporting period
- classifications
- cost-method investments
- held-to maturity
- option contracts
- other-than-temporary impairment
- temporary impairment
- trading
- transfers between categories
- investors
- see also equity investments; investments
- income items separately reportable
- investee capital transactions reportable
- losses in excess of carrying amounts
- proportionate share of other comprehensive income
- involuntary benefits, employee termination
- involuntary conversions, nonmonetary transactions
- involuntary pools
- issuance, shares
- issuance costs
- issuer, definition
- issuer calls
- issuer's equity shares
- items
- comprehensive income
- fair value measurement
- joint operating arrangements
- joint and several liability
- joint ventures
- kick-out rights
- land, see also retail land
- land and buildings real estate leases
- land only real estate leases
- large stock dividends
- last-in, first-out (LIFO)
- AICPA Guidelines
- automobile dealers
- conformity
- dollar-value method
- double-extension method
- income taxes
- indexing methods
- interim reporting
- link-chain method
- liquidations
- partial adoption
- retail methods
- supplemental disclosures
- unit approach
- lattice models, share-based payment awards
- LBO see leveraged buyouts
- LCM see lower of cost or market method
- leased assets, residual value
- leased property, fair value
- leasehold improvements
- leases
- see also lessees; lessors
- business combinations
- capital
- changes in provisions
- changes in residual value
- classification
- common control arrangements
- contingent rentals
- contract aggregation
- determination
- direct financing
- early termination
- escalation
- executory costs
- government units
- incentives
- inception
- indemnification provisions
- initial direct costs
- land and buildings
- land only
- leasehold improvements
- lessee classifications
- leveraged
- maintenance deposits
- money-over-money transactions
- nonrecourse financing
- operating
- parts of a building
- penalties
- real estate
- real estate and equipment
- real estate sales other than retail land
- related parties
- renewals and extensions
- retail land sales
- sale-leaseback transactions
- sales with a guaranteed minimum resale value
- sales-type
- statement of financial position
- subleases
- summary of accounting
- tax-exempt debt refunds
- term
- third party sales or assignments
- transfers of residual value
- variable interest entities
- wrap transactions
- lease terms
- legal notification periods
- legal obligations
- lenders
- commitment fees and costs
- loan impairments
- loans and securities acquired with deteriorated credit quality
- origination fees
- other lending-related costs
- physical possession of residential real property collateralized
- purchases of loans and groups of loans
- refinancing and restructuring fees and costs
- special arrangements
- troubled debt restructurings
- uncollectible amount valuation allowances
- lending activities, receivables
- lending institution acquisitions
- lessees
- accounting
- asset construction
- capital lease accounting
- early termination
- financial covenant obligations
- land and buildings real estate leases
- land only real estate leases
- lease classifications
- operating leases
- parts of a building leased
- lessors
- accounting
- direct financing lease accounting
- early termination
- land and buildings real estate leases
- land only real estate leases
- lease classifications
- lessee maintenance deposits
- leveraged leases
- operating leases
- parts of a building leased
- sales-type leases
- letters of credit, standby
- level of ownership changes, equity investments
- levels of activity, markets
- levels of inputs, fair value measurement
- levels of probability, loss contingencies
- leveraged buyouts (LBO)
- leveraged leases
- liabilities
- accrued contingent
- ASC 405
- asset retirement obligations
- balance sheets
- business combinations
- commercial businesses disclosures checklist
- commitments
- contract termination costs
- deferred taxes
- distinguishing from equities
- employee termination benefits
- environmental obligations
- extinguishments
- financial asset transfers
- guarantees
- imposition, regulated operations
- insurance-related assessments
- joint and several liability obligations
- measurement-
- monetary
- nonmonetary
- pre/postpetition
- requiring separate accounting in business combinations
- risk assumptions for valuation
- servicing, financial institutions
- voting interest model consolidations
- liability issued with an inseparable third-party credit enhancements
- liability-to-equity modifications, employee stock awards
- license agreements for program material
- licensees, music
- licensing arrangements
- licensing vs. sales of software
- licensors, music
- lien
- life insurance
- life settlement contracts
- lifetimes see useful life
- LIFO see last-in, first-out
- limitations of income statements
- limited liability companies (LLC)
- limited liability entities
- limited liability partnerships (LLP)
- limited partnerships (LP)
- lines of credit, compensating balances
- link-chain method, dollar-value last-in, first-out approach
- liquidating dividends
- liquidation basis of accounting
- liquidation method, financial assets
- liquidations
- liquidity
- liquidity of markets, fair value
- litigation, loss contingencies
- LLC see limited liability companies
- loan commitments
- loan origination fees
- loan participation, definition
- loans
- acquired by transfer
- bad-debt reserves
- collateralized valuation allowance
- commitment fees and costs
- compensating balances
- with covenants
- defined contribution plan participants
- definition
- with deteriorated credit quality
- due on demand
- fees from guarantees
- group purchases, receivables
- guarantee fees
- held for long-term investment
- held for sale
- impairments
- origination fees
- participating mortgages
- pools acquired by transfers
- purchases, receivables
- refinancing fees and costs
- restructuring fees and costs
- special arrangements
- troubled debt restructuring
- loan syndication
- local currency, definition
- lock-box arrangements, credit
- London Interbank Offered Rate swap rate
- long-lived assets
- long-term construction contracts
- combining
- completed-contract method
- costs incurred
- losses
- methods of accounting
- net realizable value
- percentage-of-completion
- preferability assessment-
- progress billings
- revenue measurement
- segmenting
- temporary income tax differences
- transactions with unrelated third parties
- types of contracts
- long-term contracts, progress billings
- long-term debts, current portion-
- long-term liabilities
- long-term supply arrangements
- look-back share options
- loss contingencies
- loss contracts, long-term construction
- losses see gains and losses
- losses of an investee, definition
- loss reserves, insurance companies
- lower of cost or market (LCM) method
- LP see limited partnerships
- lump-sum sales, shares
- MACRS see Modified Accelerated Costs Recovery System
- maintenance
- property, plant and equipment
- software
- maintenance deposits
- Maintenance Updates
- major customers, segment reporting
- make whole provisions
- management
- management explanations and interpretations
- management stewardship and performance
- mandatorily redeemable financial instruments
- manufacturer offered sales incentives
- manufacturers
- consideration given by service providers
- fees paid to Federal Government by pharmaceutical companies
- films
- finished goods inventory
- inventory
- standard costs methods
- work in progress inventory
- market, definition
- market approach, fair value
- market conditions
- market-corroborated inputs
- market participants
- fair value measurement
- strategic/financial buyers
- market-rate funds, troubled debt restructurings
- market-related value of plan assets, retirement benefits
- market risk, definition
- market value approach, convertible debts without beneficial conversion
- markets, liquidity, fair value measurement
- marketing of internal use software
- marketing-related intangible assets, business combinations
- master production, music
- matching, definition
- materiality, concept
- maturing deposits, cash treatment
- MBE see mortgage banking entities
- MDA see multiple deliverable arrangements
- measurement
- see also fair value; impairment
- asset retirement obligations
- business combination assets
- business enterprises
- cash flow information--
- deferred tax assets and liabilities
- effective yield method
- employee termination benefits
- equity-based payments to non-employees
- equity instruments when certain terms are not known at inception
- financial assets
- financial difficulties
- inventory, initial
- investment securities
- liabilities-
- liability classified stock awards to employees
- liquidation basis of accounting
- loan impairments
- long-lived assets held to be disposed of by sale
- long-term construction contract revenue
- noncontrolling interests in acquirees
- personal financial statements
- present value
- purchases and sales of inventory with same counterparty
- sales with guaranteed minimum resale values
- segment reporting
- uncertainty in income taxes
- variable interest entities
- measurement dates
- Medicare reimbursement rates
- member's equity, limited liability entities
- merchandise, inventory
- mergers
- milestone method, research and development revenues
- mineral resource assets, definition
- minimum lease payments (MLPs)
- minimum liability approach
- minimum retention periods
- minimum revenue guarantees
- mining, stripping costs
- minority interests
- business combinations
- Real Estate Investment Trusts
- misstatements
- evaluation
- prior years
- SEC registrants
- types
- mixed attribute model
- MLPs see minimum lease payments
- model selection, consolidations
- modifications
- debt
- film production arrangements
- insurance contracts
- stock compensation awards
- Modified Accelerated Costs Recovery System (MACRS)
- monetary assets and liabilities, definition
- monetary consideration
- nonmonetary transactions
- real estate exchanges
- monetary liability
- monetary value
- money-over-money lease transactions
- more-likely-than-not criterion
- mortality
- mortality rates
- mortgage-backed securities
- mortgage banking entities (MBE)
- affiliated entity sales
- commitment fees and costs
- GNMA securities
- loans held
- mortgage backed-securities
- reporting
- repurchase agreements/financing
- servicing
- mortgages
- most advantageous markets
- motion picture films
- moving average methods, inventory
- multiemployer plans
- multiperiod options
- multiple deliverable arrangements (MDA)
- multiple plans, retirement benefits funded status
- multiple-step format, continuing operations income
- music
- mutual funds invested in U.S. government contracts
- mutual life insurance contracts
- natural expense classification
- natural resources
- nature of operations, risks and uncertainties
- near term, definitions
- negative goodwill
- net assets
- net asset value per share
- net capital loss
- net cash settlement
- net income
- net incurred claims cost (by age)
- net investment in an original loan
- net investment hedges in foreign currency
- net operating loss (NOL)
- business combinations
- carrybacks
- carryforwards
- interim periods
- net periodic pension costs
- amortization
- benefits paid
- interest on projected benefit obligations
- service costs
- summary
- net realizable value (NRV)
- net recognition as an agent versus gross as a principle
- net reporting, financial institutions
- net share settlements
- network affiliation agreements
- net worth, personal finances
- neutrality
- NFP see not-for-profit entities
- noaccretable difference, receivables
- no-cost settlements, federal government contractors
- NOL see net operating loss
- nonauthoritative sources
- noncancelable lease terms
- noncash investing, statement of cash flows
- noncash transactions, interest imputation
- noncontingent amounts
- noncontributory plans
- noncontrolling interests
- noncorporate entities, investments
- noncurrent assets on balance sheets
- noncurrent liabilities on balance sheets
- non-employees, convertible instruments granted or issued
- non-exchange traded contracts, as derivatives
- nonfinancial assets, definition
- nongovernmental entities
- nonmonetary assets and liabilities, definition
- nonmonetary transactions
- barter transactions
- commercial substance
- deferred income taxes
- exchanges of assets that constitute a business
- general rule
- including monetary consideration
- inventory
- involuntary conversions
- modification of basic principle
- nonreciprocal transfers
- products or property held for sale exchanged for productive assets
- purchases and sales of inventory with same counterparty
- summary of exchanges
- types
- nonoperating items, income tax provisions
- nonparticipating annuity contracts
- nonparticipating insurance contracts
- nonperformance risks
- nonpromulgated GAAP
- nonpublic entities
- nonreciprocal transfers
- nonrecourse financing
- nonrefundable advance payments, related to future R&D activities
- nonrefundable fees, ASC 310-20
- non-retirement post-employment benefits
- non-sub subsidiaries, business combinations
- nontraditional long-duration contracts, insurance companies
- nonunion workers, minimum retention periods
- non-U.S. pension arrangements
- nonvested shares, definition
- normal productive capacity, determination
- normal purchases and sales, derivatives
- notes
- see also bonds
- amortization
- characteristics
- effective interest method
- exchanged to property
- interest imputation
- issued for cash and rights or privileges
- issued in exchange for property, goods or services
- issued solely for cash
- noncash transactions
- payable
- notes to financial statements
- accounting policies
- cross-references
- disclosure techniques
- technical alert
- valuation allowances
- not-for-profit (NFP) entities
- collections
- derivatives
- elements of financial statements
- expenses reporting
- financial statements
- investments and endowment funds
- not-for-profit (NFP) entities (Continued)
- mergers and acquisitions
- net assets
- reporting entities
- retirement benefit plan disclosures
- revenue recognition
- split-interest agreements
- statement of cash flows
- transfers received
- notional amounts, definition
- NRV see net realizable value
- numerators, simple capital structure
- objectives of general purpose financial reporting
- obligations
- balance sheets
- callable
- capital leases, balance sheets
- definition
- due on demand loans
- employee termination benefits
- exit or disposal costs
- joint and several liabilities
- net periodic pension costs
- personal taxes
- real estate taxes
- seller's remaining, revenue recognition
- short-term, expected to be refinanced
- stock award exchanges, business combinations
- subject to compromise
- to issue shares, distinguishing liabilities from equity
- to repurchase shares, distinguishing liabilities from equity
- to transfer value
- unconditional purchases
- warranties
- observable inputs, fair value
- OCI see other comprehensive income
- offsetting on balance sheets
- off-statement-of-financial-position warehousing
- oil extraction
- one-line consolidation
- one-time employee termination benefits
- on-statement-of-financial-position warehousing
- OPEBs see postretirement benefits other than pensions
- operating activities
- operating costs, title plant
- operating cycles, definition
- operating leases
- operating segments, reporting
- operational rules, software
- operations, regulated
- option agreements, real estate purchases other than retail land
- options
- diluted earnings per share
- interest rate swaps on cash flow hedges
- to purchase real estate property
- orderly transactions
- organization costs, temporary income tax differences
- organizations that do not report earnings, derivatives
- original loans, net investment
- origination fees, loans
- orphan share, definition
- orphan share potentially responsible parties
- other comprehensive income (OCI)
- other expenses
- other postemployment benefits
- other price risk, definition
- other-than-temporary impairment (OTTI)
- beneficial interests in financial assets
- cost-method investments
- equity method investments, goodwill
- income statement presentation
- investment securities
- recognition
- subsequent measurement
- unit of accounting
- OTTI see other-than-temporary impairment
- out-of-pocket costs
- output measures, long-term construction revenue
- overall subtopics
- overdrafts, cash treatment
- overfunding, defined benefit plans
- overheads
- owners, definition
- owners’ equity
- ownership
- contingent payments
- goods
- own-share lending arrangements, convertible debts
- paid time off
- parenthetical explanations technique
- parent-only financial information
- parity adjustment
- partial adoption, last-in, first-out method
- partially paid shares, earnings per share
- partial sales
- equity investments
- retail land
- partial-year depreciation
- participants
- markets
- retirement benefits
- participating annuity contracts
- participating convertible debt
- participating convertible preferred stock
- participating insurance contracts, definition
- participating interest, transfers
- participating mortgage loans
- participating potentially responsible parties
- participating rights, retirement benefits
- participating securities
- participating warrants
- participation, loans
- participation costs, films
- participation rights, definition
- partnerships
- parts of a building leased
- par value method
- past-due limitations, transfers of receivables with recourse
- payables, voting interest consolidations
- payment provisions, derivatives
- payments in lieu of dividends on options
- payments to retain fiscal year
- pay-related plans, retirement benefits
- PBO see projected benefit obligations
- penalties
- definitions
- income taxes
- leases
- pension benefit formula
- pension benefits
- pension funds
- pensions, settlements, ASC 205
- per capita claims cost (by age)
- percentage-of-completion method
- percentage-of-sales-method
- performance conditions, share awards
- performance standby letters of credit
- periodic inventory systems
- permanent difference in income taxes
- permanent increases in interest rates, troubled debt restructurings
- perpetual inventory systems
- personal financial statements
- basis of presentation
- business interests
- comparative statements
- disclosures
- measurement
- statement of changes in net worth
- statement of financial position
- personal taxes, ASC 720
- petitions, bankruptcy
- petty cash
- pharmaceutical manufacturers, fees paid to Federal Government
- phases
- real estate projects
- time-sharing arrangements
- physical possession, residential real property collateralized
- physical settlement
- forward contracts
- put options
- ‘plain vanilla’ interest rate swaps
- plan, definition
- plan accounting
- amendments
- curtailment
- defined benefit plans
- defined contribution plans
- financial statements
- government regulations
- health and welfare benefit plans
- liquidations/terminations
- participants
- related party transactions
- risks and uncertainties
- suspensions
- terminations
- plan assets
- plan demographics
- planned major maintenance activities
- plans of reorganization
- plant see property, plant and equipment
- pledges of receivables
- policy account balances, definition
- pooled risk, insurance companies
- pooling of interest method
- pools, identification
- pools of loans acquired by transfers
- portfolio segment, receivables
- postacquisition costs, property, plant and equipment
- postcombination employment
- postemployment benefits
- postpetition liabilities
- postretirement benefits
- ASC 715
- business combinations
- defined benefit plans
- defined contribution plans
- definition
- multiemployer plans
- net periodic pension costs
- obligation settlements
- postretirement benefits other than pensions (OPEBs)
- accumulated obligations
- assumptions
- business combinations
- deferred compensation contracts
- expected obligations
- explanations
- prescription drug benefits
- unrecognized transition obligations
- postretirement health care benefits
- potential common stock, definition
- potentially dilutive security identification
- potentially responsible parties (PRP)
- preacquisition costs, real estate
- precontract costs
- long-term construction contracts
- service transactions
- preengagement costs, service transactions
- pre-existing arrangements, business combinations
- preferability, changes in accounting principle
- preferability assessment, long-term construction contracts-
- preferred shares/stock
- convertible
- dividends payable in common shares
- earnings per share
- mandatorily redeemable contracts
- preliminary project stages, internal use software
- prematurity periods, cable television
- premises
- see also property, plant and equipment
- asset valuation
- premium income
- premium interest
- prepaid expenses
- prepayables, definition
- prepayment fees, uncollectible amounts
- prepetition liabilities
- preproduction costs, long-term supply arrangements
- prescription drug benefits, OPEB calculations
- presentation
- available-for-sale securities
- balance sheets
- commercial businesses disclosures checklist
- debt and equity securities
- discontinued operations
- earnings per share
- fair value options
- financial statements
- goodwill
- gross versus net
- held-to maturity securities
- indefinitely-lived intangible assets
- insurance contract investments
- limited liability entities
- options contracts
- participating securities
- personal statements
- receivables
- research and development
- revenue recognition
- securities with other-than-temporary impairment
- statement of cash flows
- trading securities
- present value
- present value of future profits (PVP)
- preset participation method
- previously recorded deferred income tax assets and liabilities, tax law changes
- price concessions, films
- prices, changes
- primary beneficiaries, variable interest entities
- principal markets
- principal payments
- principal-to-principal markets
- principle owners
- principles of accounting
- prior service cost, retirement benefits
- private companies
- privileges, revolving
- probability
- guarantees
- loss contingencies
- probable, definitions
- probable reserves, definition
- problems, researching
- product costs, interim reporting
- product design, software
- product enhancements, software
- product financing arrangements
- productive assets
- productive capacity, inventory
- product licensing, films
- product masters, software
- products held for sale, exchanged for productive assets
- products and services, segment reporting
- product transactions
- distinguishing from service transactions
- product warranties
- profit centers
- profit elimination
- profit or loss on sales, definition
- profit recognition
- retail land
- segment reporting
- time-sharing activities
- profit-sharing arrangements
- real estate sales other than retail land
- retail land sales
- pro forma earnings
- progress billings on long-term contracts
- project costs, real estate
- projected benefit obligations (PBO)
- promises to give
- promises to register
- promissory estoppels
- property dividends
- property held for sale, exchanged for productive assets
- property, plant and equipment
- see also long-lived assets
- acquisition of groups
- additional deductions in year placed in service
- balance sheets
- buy-sell agreements
- costs increasing future service potential of tangible assets
- costs increasing value of tangible assets
- depletion
- depreciation
- disposals
- impairment
- initial acquisition
- long-lived assets held to be disposed of by sale
- long-lived assets temporarily idled
- long-lived assets to be disposed of other than by sale
- long-lived assets to be held and used
- partial sales
- planned major maintenance activities
- postacquisition costs
- profit-sharing, financing and leasing arrangements
- real estate sales, other than retail land
- reinstallations and rearrangements
- relocation
- repairs and maintenance
- rights of use
- unit of accounting
- property sold subject to seller's preexisting operating lease
- proportional amortization method
- proportional performance method, service revenues
- prospective changes to GAAP, disclosures
- protective rights, definition
- proven reserves, definition
- provisions
- asset retirement obligations
- changes in leases
- indemnification of leases
- PRP see potentially responsible parties
- public entities
- accelerated reporting requirements
- changes in accounting principles
- differentiation from nonpublic entities
- employee share awards valuation
- fourth quarter adjustments
- insurance companies
- interim reporting
- misstatement corrections
- quarterly SEC reports
- purchase call options
- purchase commitments, inventory
- purchase method
- purchaser's incremental borrowing rates, definition
- purchases
- additional, equity investments
- derivatives
- inventory, sales with same counterparty
- loans and groups of loans, receivables
- unconditional obligations
- purchasing power gain or loss
- push-down accounting
- business combinations
- income taxes
- put options
- put warrants
- PVP see present value of future profits
- qualification
- businesses
- cash flow hedges
- fair value hedges
- qualified affordable housing projects
- qualitative characteristics of Accounting information (CON 8)
- quantitative impairment tests
- quarterly reporting
- quasi-reorganizations
- R&D see research and development
- Rabbi trusts
- rate-regulated entities, asset retirement
- raw materials, inventory
- reacquired rights in business combinations
- readily convertible to cash, definition
- real estate
- see also leases; real estate other than retail land; retail land
- abandonment
- changes in use
- exchanges involving monetary consideration
- general
- impairment and recoverability
- income-producing
- investments
- preacquisition costs
- rental costs
- repossessed
- sale-leaseback transactions
- selling costs
- syndications
- tax accrual
- taxes, ASC 720
- time-sharing activities
- real estate and equipment leases
- Real Estate Investment Trusts (REITs)
- real estate other than retail land
- cost recovery method
- deposit method
- full accrual method
- installment method
- partial sales
- reduced profit method
- sales
- accounting method selection
- ADC loans
- adequacy of investments
- buy-sell agreements
- condominium units
- continuing investment not qualifying
- cost recovery method
- deposit method
- foreclosure and subsequent value recovery
- full accrual method
- graduated payment mortgages
- installment method
- other guidance
- profit-sharing, financing and leasing arrangements
- reduced-profit method
- release provisions
- seller's continuing involvement
- seller's receivable subject to future subordination
- syndications
- realization, definition
- realized gains, trading securities
- realized gross profit, definition
- rearrangements, property, plant and equipment
- reasonably possible, definition
- rebates, uncollectible amounts
- recalcitrant potential responsible party, definition
- receivables
- ASC 310
- assignment
- ASU 2014-14
- balance sheets-
- changes in estimates, uncollectible amounts
- contractually required payments
- deferred revenue, ASC 430
- definitions
- direct financing lease transfers
- factoring
- imputed interest, uncollectible amounts
- interest imputation
- interest on installments of sales when collection is uncertain
- leveraged lease income flow changes relative to income taxes
- loan commitment fees and costs
- loan impairments
- loan origination fees
- loans and debt securities with deteriorated credit quality
- nonrefundable fees and other costs
- overview
- physical possession of residential real property collateralized
- receivables (Continued)
- pledging
- presentation
- purchases of loans and groups of loans
- real estate sales other than retail land
- refinancing and restructuring fees and costs
- sales-type lease transfers
- scope of ASC 310
- subject to future subordination, real estate sales other than retail land
- temporary income tax differences on installments
- troubled debt restructuring by creditors
- types
- uncollectible amounts, valuation allowances
- variable interest entities
- voting interest entities
- receivables with recourse, transfers
- reclassifications
- changes in accounting principle
- comprehensive income
- long-lived assets held to be disposed of by sale
- to earnings, cash flow hedges
- recognition
- asset retirement obligations
- assets
- available-for-sale securities
- business enterprises
- claim costs, insurance companies
- convertible debts without beneficial conversion
- cost-method investments
- definition
- discontinued operations
- effective yield method
- equity-based payments to non-employees
- equity investments
- expenses
- fair value measurements
- gain contingencies
- goodwill impairment
- held-to maturity securities
- loss contingencies
- mandatorily redeemable shares
- noncontrolling interests in acquirees
- nonmonetary transactions, gains and losses
- options contracts
- other-than-temporary impairment
- principles
- profit
- qualified affordable housing project investments
- revenue
- arm's-length third parties
- barter transactions
- channel stuffing
- concerns
- consideration given by vendor to a customer
- contracts with customers
- customer acceptance of goods or services
- customer accounting for consideration given by a vendor
- equity instruments received in conjunction with providing goods or services
- extraordinary transactions
- films
- general guidelines
- gross as a principle versus net as an agent
- loan guarantee fees
- long-term construction contracts
- management fees
- multiple deliverable arrangements
- not-for-profit entities
- problems
- project
- research and development revenues using the milestone method
- sales with right of return
- sales when collection is uncertain
- seller's remaining obligations
- service revenues
- service transaction up-front fees
- software
- taxes collected
- undervalued assets sold to generate reportable gains
- unusual transactions
- up-front fees
- vaccine stockpiles
- sales with guaranteed minimum resale values
- stock compensation
- subsequent investments after suspension of equity method loss recognition
- trading securities
- troubled debt restructurings by debtors
- uncertainty in income taxes
- reconciliation method see indirect (reconciliation) method
- reconciliations, segment reporting
- recorded investment in the receivable, definition
- recorded investments, definition
- recourse
- recoverability
- recovery of value, foreclosures
- redeemable instrument reporting
- redemptions
- equitable rights
- preferred stock
- redetermination, collaborative arrangements
- reduced-profit method, real estate sales other than retail land
- reengineering, business/technology costs
- refinancing fees and costs
- refund rights, definition
- regular-way security trades
- regulated operations
- regulations, plan accounting
- regulatory-assisted combinations, depository or lending institutions
- reimbursable costs, service transactions
- reinstallations, property, plant and equipment
- reinsurance
- REITs see Real Estate Investment Trusts
- related parties
- disclosures
- leases
- transactions, plan accounting
- variable interest entities
- relative fair value before construction
- relative sales value methods, inventory
- relative selling price method
- release provisions
- relevance
- reload features and options
- reload transactions, time-sharing
- relocation, property, plant and equipment
- remeasurement events, financial instruments
- remeasurement method, foreign currency
- remedial action, definition
- remedial investigation-feasibility studies
- remediation, environmental
- removal of accounts provision (ROAP)
- renegotiation, federal government contracts
- renewals
- bargain options
- insurance
- leases
- rental costs, real estate
- reorganization items, definition
- reorganization proceedings, definition
- reorganizations
- reorganization value
- repairs, property, plant and equipment
- replacement cost, inventory
- reportable segments, segment reporting
- reporting
- broadcasters
- cash flows
- changes in accounting estimates
- changes in accounting principle
- effects of accounting changes, income tax
- effects of tax status changes
- exit and disposal costs
- funding status, defined benefits plans
- reporting (Continued)
- going concern considerations
- interim periods
- limited liability entities
- mortgage banking entities
- objectives
- redeemable instruments
- segments
- subsequent events
- title plant sales
- reporting currency
- reporting entities
- changes
- consolidations
- foreign currency matters
- not-for-profit entities
- variable interest entities
- reporting units
- repossessions
- repurchase agreements
- as a collateralized borrowing
- financial asset transfers
- mortgage banking entities
- offsetting
- repurchase financing
- repurchase-to-maturity transactions, definition
- research and development (R&D)
- arrangements
- assets
- milestone method
- nonrefundable advance payments
- software for sale or lease
- sponsors
- researching problems
- resellers, consideration given by service providers
- residential real property collateralized, physical possession
- residual value
- business combinations
- guarantees
- leased assets
- transfers, leases
- unguaranteed
- restatements
- restate-translate, definition
- restricted payments, transfers of receivables with recourse
- restructurings
- business combinations
- loan fees and costs
- troubled debts
- resumption of control, asset transfers
- retail estimation methods
- average cost
- first-in, first-out
- last-in, first-out
- retail land
- adequacy of investments
- buy-sell agreements
- consummation of sales
- continuing investment
- continuing involvement of sellers
- cost recovery method
- deposit method
- full accrual method
- installment method
- partial sales
- percentage-of-completion method
- profit recognition
- release provisions
- retailers, inventory capitalization, income tax vs. GAAP
- retained earnings, equity
- retained interest, financial asset transfers
- retention of rights, use of property, sale-leaseback transactions
- retirees, definition
- retirement benefits
- retirement obligations
- accumulated
- assets
- expected present values
- recognition
- impairment
- retirement of redeemable instruments
- retrospective application, changes in accounting principle
- retrospective interest method, definition
- return privilege, definition
- returns, films
- revenue
- commercial businesses disclosures checklist
- deferred, ASC 430
- interim reporting
- music licensors
- recognition
- arm's-length third parties
- barter transactions
- channel stuffing
- concerns
- consideration given by vendor to a customer
- contracts with customers
- customer acceptance of goods or services
- customer accounting for consideration given by a vendor
- equity instruments received in conjunction with providing goods or services
- extraordinary transactions
- films
- general guidelines
- gross as a principle versus net as an agent
- loan guarantee fees
- long-term construction contracts
- management fees
- mischaracterizations
- multiple deliverable arrangements
- not-for-profit entities
- problems
- project
- research and development revenues using the milestone method
- sales with right of return
- sales when collection is uncertain
- seller's remaining obligations
- service revenues
- service transactions, up-front fees
- software
- taxes collected
- undervalued assets sold to generate reportable gains
- unusual transactions
- up-front fees
- vaccine stockpiles
- sales with guaranteed minimum resale values
- segment reporting
- reversal years of temporary differences
- reverse acquisitions
- reverse repurchase agreement accounted for as a collateralized borrowing
- reverse spinoffs
- reverse treasury stock method
- revised estimates, real estate
- revised financial statements
- revolving credit agreements
- revolving-period securitizations
- revolving privileges, definition
- rewards of ownership, in-substance common stock
- right of return, sales with
- rights, reacquired, business combinations
- right of setoff, definition
- rights issues, earnings per share
- rights to serviced asset income
- rights of use, property, plant and equipment
- risk assumptions, liability valuations
- risk premiums, definition
- risks
- collaborative arrangements
- disclosures
- fair value
- foreign exchange rates
- in-substance common stock ownership
- insurance
- interest rates
- nonpayment
- nonperformance
- plan accounting
- timing
- transfer
- underwriting
- ROAP see removal of accounts provision
- sabbatical leave
- sale-leaseback transactions
- accounting
- assets leased to another party
- continuing involvement by seller-lessees
- involving real estate
- property sold subject to seller's preexisting operating lease
- retention of rights to use of property
- sales
- affiliated entities
- condominium units
- consummation
- costs
- derivatives
- equipment repurchased subject to operating lease
- franchises
- of future revenue
- guaranteed minimum resale values
- installments
- leases
- partial, equity investments
- purchases with same counterparty
- real estate other than retail land
- retail land
- with right of return
- subject to seller's preexisting operating lease
- title plant
- unconditional purchase obligations
- undervalued assets to generate reportable gains
- voting interest model consolidations
- vs. licensing of software
- when collection is uncertain
- within 3 months of maturity date
- sales incentives
- manufacturers to consumers
- time-sharing activities
- vendors to consumers
- sales-type leases
- sales value computation, retail land
- SAR see stock appreciation rights
- saving institutions
- savings accounts, cash
- scheduled repayment terms, demand notes
- scheduling, reversal years of temporary differences
- scrip dividends
- seasonality, interim reporting
- SEC see Securities and Exchange Commission
- SEC registrants see public entities
- secured claim, definition
- securities
- see also debt securities; equity securities; securitizations
- acquisition by transfers
- ASC 320
- available-for-sale
- balance sheets
- beneficial interests
- changes in fair value after reporting period
- classifications
- cost-method investments
- distinguishing liabilities from equity
- held-to maturity
- lending transactions
- mortgage-backed
- option contracts
- other-than-temporary impairment
- presentation
- scope of ASC 320
- temporary impairment
- trading
- transfers between categories
- securities custodian, definition
- Securities and Exchange Commission (SEC), quarterly reporting
- securitizations
- components of financial asset transfers
- financial asset transfers
- revolving-period-type
- special-purpose entities
- segment managers
- segment reporting
- aggregation
- disclosures
- entity-wide disclosures
- interim periods
- interperiod comparability
- management approaches
- measurement
- operating segments
- reportable segments
- restatement of information previously reported
- scope of ASC 280
- segment disclosures
- tests
- segmenting contracts
- sellers
- real estate sales other than retail land
- remaining obligations
- selling costs, real estate
- separate contracts, aggregation
- separate financial statements, income taxes
- separately accounted for embedded derivatives
- separately priced extended warranties
- separately reportable investee income items by investors
- service, pensions consideration
- service concession arrangements
- service conditions, share awards
- service contracts, federal government contractors
- service cost (component of net periodic pension costs)
- service cost (component of net periodic postretirement benefit cost)
- service inception dates
- service and product transactions
- service transactions
- costs
- definition
- distinguishing from product transactions
- expenses recognition
- freight services in process
- initiation and installation fees
- losses
- reimbursable costs
- revenue recognition
- separately priced extended warranties
- up-front fees
- servicing
- mortgage loans
- rights to income
- subcontracted
- transferred financial assets
- transfers of rights
- setoff rights, definition
- settlement of an award, definition
- settlements
- debt by exchange of assets
- pension plans
- pre-existing arrangements in business combinations
- severe impact, definitions
- share-based payment (or compensation) transactions
- business combinations
- definitions
- temporary income tax differences
- to employees
- accounting requirements
- ASU 2014-12
- awards classified as equity
- awards classified as liabilities
- binomial/lattice models
- Black–Scholes–Merton model
- business combinations
- share-based payment (Continued)
- classification
- cliff vesting
- disclosures
- ESOPs
- fair value calculations
- graded-vesting awards
- income taxes
- lattice models
- market conditions
- modification
- payments in lieu of dividends on options
- performance conditions
- publicly held entity accounts
- recognition
- reload features and options
- for services
- share purchase plans
- stock appreciation rights
- tandem plans
- temporary income tax differences
- valuation models
- shared power, variable interest entities
- shareholder equity, statement of
- shares
- see also earnings per share; share-based payment (or compensation) transactions
- cash flow per
- cliff-vesting awards
- committed-to-be-released
- contingent issuance
- dividends
- employee share purchase plans
- in exchange for property or services
- fixed number put options
- graded-vesting awards
- issuance
- lump-sum sales
- mandatorily redeemable
- nonvested
- obligations to issue
- obligations to repurchase
- options
- payments to non-employees
- potential common stock
- preferred
- splits
- subscriptions
- treasury stock
- volatility
- share units, definition
- short-term inducement, definition
- short-term investments, balance sheets
- short-term obligations, definition
- short-term obligations expected to be refinanced
- sick pay
- significant decreases in market activity
- significant estimates
- impairment
- risks and uncertainties
- significant influence
- absence of ownership of voting common stock
- equity method investments
- indications
- significant risk and rewards, collaborative arrangements
- silos, variable interest entities
- simple capital structure
- earnings per share
- numerators and denominators
- treasury stock
- single-employer plans, retirement benefits
- single exchanges, inventory
- site restoration costs, impairment
- size of initial investment, real estate other than retail land
- slot machines
- software
- costs for development internally for sale or lease
- delivery
- developed for internal use
- element-by-element basis
- exclusions
- fair values
- indemnification clauses
- operational rules
- other guidance
- revenue recognition
- solvency
- SPE see special-purpose entities
- special arrangements, loans
- special-purpose entities (SPE)
- special termination benefits
- specific performance method, service revenues
- spending rate, definition
- spinoffs
- split-interest agreements, not-for-profit entities
- sponsors
- research and development
- retirement benefits
- spot rate, definition
- springing lock-box arrangements
- stand-alone valuation premise
- stand-alone value, definition
- standard costs methods, inventory
- standard representations and warranties
- standby letter of credit
- standstill agreements
- start-up costs
- statement of cash flows
- cash flow per share
- cash focus
- classifications
- consolidated entities
- direct method
- disclosures
- exempt entities-
- extraordinary items
- fair value option display
- financial assets
- financial institutions
- financing activities
- foreign currency
- gross vs. net basis
- hedging transactions
- indirect method
- investing activities
- investment company exemptions
- not-for-profit organizations
- operating activities
- preparation
- statement of changes in net assets available for benefits
- statement of changes in net worth, personal finances
- statement of financial position
- see also balance sheets
- fair value options
- form
- goodwill presentation
- insurance investments
- lease classification
- mixed attribute model
- personal finances
- presentation
- statement of income
- statement of net assets available for benefits
- statement of net assets in liquidation
- statements of changes of net assets in liquidation
- Statements of Financial Accounting Concepts (CON)
- CON 2
- CON 6
- CON 7
- CON 8
- conceptual framework
- statement of shareholder equity
- statements of income and comprehensive income
- step acquisitions, business combinations
- stock appreciation rights (SAR)
- stockholder's equity, definition
- stock options, convertible bonds
- stocks see equity; share-based payment (or compensation) transactions; shares
- stock splits, simple capital structure
- straight-line depreciation
- stranded costs, regulated operations
- strategic buyers
- stripping costs, mining
- structured notes
- structuring, business combinations
- subcontracted servicing
- subcontractors
- subjective acceleration clauses
- subleases
- subordination
- in-substance common stock
- retail land sales
- variable interest entities
- subscriber-related costs, cable television
- subscriptions, stock
- subsequent events
- subsequent investments after suspension of equity method loss recognition
- subsequent measurement
- effective yield method
- employee termination benefits
- equity investments
- guarantees
- retirement obligations
- uncertainty in income taxes
- subsequent reassessment, leases
- subsequent recognition, uncertainty in income taxes
- subsidiaries
- changes in parent's ownership interest
- freestanding derivatives indexed to, and potentially settled in stock of
- separate financial statements
- spinoffs and reverse spinoffs
- substantial completion
- substantive conversion features
- substantive plans, retirement benefits
- substituted debtors, troubled debt restructurings
- subtopics
- sufficiency of equity, variable interest entities
- sum-of-the-years’ digits (SYD) depreciation
- supervisory goodwill
- supply contracts, federal government contractors
- surplus notes, insurance companies
- surrender charges, definition
- surrender of control, financial assets
- suspense shares, definition
- suspension, retirement benefits plans
- suspension of equity method loss recognition, subsequent investments
- SYD see sum-of-the-years’ digits
- syndications
- systematic risk
- take-or-pay contracts
- takeover defense, treasury stock costs
- tandem awards/plans, employee stock options
- tangible assets
- acquired in a group
- acquisition of groups
- balance sheets
- business combinations
- buy-sell agreements
- construction for internal use
- depletion
- depreciation
- disposals
- impairment
- income tax deferral
- initial acquisition
- long-lived assets
- partial sales
- postacquisition costs
- real estate sales other than retail land
- unit of accounting
- taxable income, definition
- taxable temporary differences, definition
- taxation
- see also income taxes
- collected, reporting as revenue
- investment companies
- offsetting
- personal
- planning strategies
- real estate
- tax consequences
- unallocated ESOP dividends
- tax credits, dividend payments
- tax-exempt borrowings, interest capitalization
- tax-exempt debt refunds, lease changes
- tax position (and changes to)
- TDR see troubled debt restructuring
- techniques, disclosures
- technological feasibility
- technology-based intangible assets, business combinations
- technology reengineering costs
- temporary differences in income taxes
- temporary idling of long-lived assets
- temporary impairment, investment securities
- temporary increases in interest rates, troubled debt restructurings
- tenancy-for-years, time-sharing arrangements
- tentative minimum tax
- terminal value, definition
- terminated defense contracts
- termination
- early, leases
- plan accounting
- retirement benefits plans
- termination benefits
- non-retirement
- retirement benefit plans
- termination indemnities
- terminology, codification
- term of lease, definition
- terms
- terms of a share-based payment award
- testing, software
- third parties
- collaborative arrangements
- equity-based payments
- sales or assignments of leases
- transaction mischaracterizations
- throughput contracts
- time of issuance, debts
- timeliness
- time and materials contracts
- time off, paid
- time periods, interest capitalization
- time-sharing activities
- real estate
- reload transactions
- time values, share awards
- timing
- adoption decision disclosures
- employee termination benefits
- initial and subsequent assessments of leases
- timing risk, definition
- title plant, financial services
- trade notes payable, balance sheets
- trade-offs
- trading, definition
- trading purposes, definition
- trading securities
- transactions
- see also exchange transactions; nonmonetary transactions
- business combinations
- commercial businesses disclosures checklist
- costs
- definition
- extraordinary
- foreign currency
- orderly
- product-type
- related parties, plan accounting
- securities lending
- service-type
- single exchanges
- unusual
- transferees, definition
- transferors, definition
- transfer pricing, segment reporting
- transferred financial assets, definition
- transfers
- ASU 2014-11
- between categories of securities with readily determinable fair values
- completion, definition
- components of financial assets
- debt securities acquired
- definition
- financial assets
- loans acquired
- nonreciprocal
- participating interest
- pools of loans acquired
- receivables with recourse
- received through agents, trustees and intermediaries
- of residual value, leases
- risk, lessee construction
- servicing rights
- transiting goods
- transition assets, retirement benefits
- transition obligations, retirement benefits
- transition resource group (TRG), revenue recognition
- translate-restate, definition
- translation, foreign currency
- translation adjustments, foreign currency
- transportation costs
- treasury stock
- treasury stock method
- TRG see transition resource group
- troubled debt restructurings (TDR)
- trustees
- turnover, definition
- two-class common stocks
- two-class method, earnings per share
- two-step initial recognition and measurement
- ultimate participation costs, films
- ultimate revenue, films
- UMIFA see Uniform Management of Institutional Funds Act
- unallocated contracts, definition
- unallocated ESOP share dividends
- unamortized film costs
- unasserted claims or assessment contingencies
- uncertain cash flows
- uncertain collection of goods or services
- uncertainties
- uncollectible amounts
- unconditional purchase obligations
- uncorrected misstatement evaluation
- underfunding, defined benefit plans
- underlying principles, derivatives accounting
- undersecured claims
- understandability
- undervalued assets sold to generate reportable gains
- underwriting risk, definition
- undistributed earnings of an investee
- undistributed earnings of a subsidiary
- unestimable future product returns
- unfunded accumulated postretirement benefit obligations
- unfunded projected benefit obligations
- unguaranteed residual value, definition
- UNICAP see uniform cost capitalization
- unidentifiable intangible assets
- uniform capitalization rules, income tax vs. GAAP
- uniform cost capitalization (UNICAP)
- Uniform Management of Institutional Funds Act (UMIFA)
- Uniform Prudent Management of Institutional Funds Act (UPMIFA)
- unilateral ability, definition
- union employees, minimum retention periods
- unit last-in, first-out approach
- unit price contracts
- units of accounting
- fair value
- indefinitely-lived intangible assets
- multiple deliverable arrangements
- other-than-temporary impairment
- tangible assets
- units-of-revenue method, debts
- units of production, depreciation
- unobservable inputs, fair value
- unproven potential responsible parties
- unrealizable deferred income tax asset valuation allowances
- unrecognized firm commitments, foreign currency hedges
- unrecognized prior service costs amortization
- unrecognized tax benefits
- unrecognized transition obligations (UTO)
- unrelated business income
- unrelated parties, definition
- unrelated third parties
- collaborative arrangements
- long-term construction contracts
- unsecured claims, definition
- unsystematic risk, definition
- unusual items
- unusual nature
- unusual transaction mischaracterizations
- up-front fees, service transactions
- UPMIFA see Uniform Prudent Management of Institutional Funds Act
- useful life
- usefulness for decision
- useful qualitative characteristics of financial information
- U.S. government contract investments, mutual funds
- UTO see unrecognized transition obligations
- vaccine stockpiles, revenue recognition
- valuation
- assets, premises
- cliff-vesting awards
- fair value techniques
- graded-vesting awards
- inventory
- first-in, first-out
- last-in, first-out
- liabilities, risk assumptions
- share-based payment awards to employees
- binomial/lattice models
- Black–Scholes–Merton model
- multiperiod options
- unamortized film costs
- valuation allowances
- business combinations
- deferred income tax assets expected to be unrealizable
- effects of changes in tax law
- establishment
- notes to financial statements
- uncollectible amounts
- valuation models, share-based awards to employees
- value, terminal
- valued at selling price, inventory
- value in use, definition
- ‘vanilla’ interest rate swaps
- variable interest entities (VIE)
- consolidations
- above-/below-market rentals
- design analysis
- expected future cash flow estimation
- expected losses
- expected residual returns
- expected variability
- fees paid to decision makers
- guarantees
- implicit interests
- implicit variable interests
- initial determination of status
- interest holder as primary beneficiary
- leases
- limited partnerships
- measurement
- noncontrolling interests
- primary beneficiaries
- reconsideration of status
- related parties
- reporting consolidations
- reporting entities
- shared power
- special-purpose entity securitization
- subordinated financial support
- sufficiency of equity
- variable interests
- leases
- time-sharing activities
- variable interests
- variable overheads
- variable-rate forward contracts
- variable settlement dates, forward contracts
- variable stock plans, employees
- variable terms, intrinsic value
- vendor-specific objective evidence (VSOE)
- verifiability
- vesting
- cliff-type
- compensated absences
- employee stock compensation
- graded
- retirement benefits
- VIE see variable interest entities
- violation of a provision
- volatility, definition
- voluntary benefits, employee termination
- voluntary health and welfare organizations
- voting interest model consolidations
- VSOE see vendor-specific objective evidence
- vulnerability due to concentrations
- warranties
- warrants
- weather derivatives
- website development costs
- weighted-average methods, inventory
- weighted-average number of common shares outstanding
- WIP see work-in-progress
- withholdings, balance sheets
- working models, software
- work-in-progress (WIP)
- full absorption costing
- inventory
- wrap-lease transactions
- year-end differences, consolidations
- year-to-date diluted earnings per share
- zero-coupon method, derivatives
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