Intermediate Accounting 13th Canadian Edition Volume 2 by Kieso TEST BANK

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Test Bank for Intermediate Accounting 13th Canadian Edition,13ce Volume 2 by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Nicola M. Young, Irene M. Wiecek, Bruce J. McConomy TEST BANK ISBN-... 13: 9781119740445 Full chapters included Chapter 13: Non-Financial and Current Liabilities Understanding Non-Financial and Current Liabilities Recognition and Measurement Common Current Liabilities Employee-Related Liabilities Decommissioning and Restoration Obligations Product Guarantees, Customer Programs, and Unearned Revenue Contingencies, Uncertain Commitments, and Requirements for Guarantees and Other Commitments Presentation, Disclosure, and Analysis IFRS/ASPE Comparison Review and Practice Summary of Learning Objectives Practice Problem Key Terms Assignment Material Brief Exercises Exercises Problems Case Integrated Cases Research and Analysis Chapter 14: Long-Term Financial Liabilities Understanding Debt Instruments Measurement Effective Interest Method Recognition and Derecognition Presentation, Disclosure, and Analysis IFRS/ASPE Comparison Review and Practice Summary of Learning Objectives Practice Problem Key Terms Assignment Material Brief Exercises Exercises Problems Case Integrated Cases Research and Analysis Chapter 15: Shareholders' Equity Understanding the Corporate Form, Share Capital, and Profit Distribution Recognition, Derecognition, and Measurement Presentation, Disclosure, and Analysis IFRS/ASPE Comparison Appendix 15A Par Value and Treasury Shares Appendix 15B Accounting for Financial Reorganization Review and Practice Summary of Learning Objectives Practice Problem Key Terms Assignment Material Brief Exercises Exercises Problems Case Integrated Cases Research and Analysis Cumulative Coverage and Task-Based Simulation: Chapters 13 to 15 Chapter 16: Complex Financial Instruments Derivatives Debt versus Equity: Issuer Perspective Share-Based Compensation IFRS/ASPE Comparison Appendix 16A Hedging Appendix 16B Stock Compensation Plans—Additional Complications Appendix 16C Advanced Models for Measuring Fair Value and Disclosure of Fair Value Information Options Pricing Models Fair Value Disclosure for Financial Instruments Review and Practice Summary of Learning Objectives Practice Problem Key Terms Assignment Material Brief Exercises Exercises Problems Cases Integrated Cases Research and Analysis Chapter 17: Earnings per Share Overview Basic EPS Diluted EPS IFRS/ASPE Comparison Review and Practice Summary of Learning Objectives Practice Problem Key Terms Assignment Material Brief Exercises Exercises Problems Case Integrated Cases Research and Financial Analysis Task-Based Simulation and Cumulative Coverage: Chapters 16 and 17 Chapter 18: Income Taxes Income Taxes from a Business Perspective Current Income Taxes Deferred/Future Income Taxes Income Tax Accounting Objectives and Analyses of Temporary Deductible Differences Tax Rate Considerations Income Tax Loss Carryover Benefits Review of Deferred Tax Asset Account Presentation, Disclosure, and Analysis IFRS/ASPE Comparison Appendix 18A A Comprehensive Illustration of the Future Income Taxes Method and/or the Temporary Difference Approach Review and Practice Summary of Learning Objectives Practice Problem Key Terms Assignment Material Brief Exercises Exercises Problems Cases Integrated Case Research and Analysis Chapter 19: Pensions and Other Post-Employment Benefits Overview of Pensions and Their Importance from a Business Perspective Types of Pension Plans Defined Benefit Obligation Plan Assets and Plan Surplus [Show More]

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