contemporary accounting การบัญชีร่วมสมัย. income determination and...

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Page 1: Contemporary Accounting การบัญชีร่วมสมัย. Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards

Contemporary Accountingการบั�ญชี�รวมสม�ย

Page 2: Contemporary Accounting การบัญชีร่วมสมัย. Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards

Income Determination and Presentation

Accounting rule-making Role of Government in Setting

Accounting Standards Accounting History Notes Meaning of GAAP Accounting Theory vs. Accounting

Practice International accounting

Page 3: Contemporary Accounting การบัญชีร่วมสมัย. Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards

Income Determination and Presentation

- Income General Concepts Discontinued Operations Combined statement of Income and Retain

ed Earnings Changes in Accounting Reporting the results of operations:Earning

 s per share Prior Period Adjustments Financial reporting and changing prices

Page 4: Contemporary Accounting การบัญชีร่วมสมัย. Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards

Balance Sheet Issues

Balance sheet content Accounting for Plant Assets - Assets Concepts and Definitions Intangible Assets Current assets and current liabilitie

s Research and Development Costs - Reclassification of Short term Oblig

ations expected to be refinanced  Accounting for Lease

Page 5: Contemporary Accounting การบัญชีร่วมสมัย. Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards

Balance Sheet Issues

  - Trade receivables brief review Accounting for Income Taxes - Interest on Receivables and Payables APB No

21. Accounting for Pension Costs Inventories Accounting for Debt Accounting for Investments in Common Stock Overview pronouncements -- Accounting for Marketable Securities FAS No

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