Index

  • 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
    • leases
    • receivables
  • 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
    • films
    • software
  • 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
    • additional purchases
  • 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
    • acquirers
    • items
    • pools
  • 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
    • debt
    • shares
  • 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
    • see also property, plant and equipment
  • 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
    • transfers
  • 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
    • films
  • 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
    • loans
    • real estate sales
  • 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
    • CON 6
    • definitions
  • 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
    • implicit
    • silos
  • 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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