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- W4243424829 abstract "This chapter identifies the linkages among the ARBs, the APBs, and the FASB statements. Identifying these linkages help to understand the connections between the various standards and topics. Those topics have relatively clear-cut pronouncements: earnings per share, segment reporting, statement of cash flows, business combinations, intangibles and goodwill, impairments, accounting changes, and share-based payments. The accounting rules for investments are different depending on the type of investment, the percentage of ownership, and whether an election is made to use the fair value option. The accounting rules for liabilities focus on the type of liability (payables, warranties, contingencies, long-term debt, etc.), the valuation of the liability, the classification of the liability (current or noncurrent), financial statement disclosures, and footnote disclosures." @default.
- W4243424829 created "2022-05-12" @default.
- W4243424829 date "2012-01-02" @default.
- W4243424829 modified "2023-09-29" @default.
- W4243424829 title "Financial Accounting" @default.
- W4243424829 doi "https://doi.org/10.1002/9781119203797.ch5" @default.
- W4243424829 hasPublicationYear "2012" @default.
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