Non-Current Assets last updated August 25, 2008
Oil and Gas:
Levine, Steve Oil Firms Want SEC To Loosen Reserves Rules THE WALL STREET JOURNAL February 7, 2006; Page C1 accessed online::http://online.wsj.com/article/SB113928016513466863.html
Exposure Draft | Appendix to Exposure Draft | Summary of comment letters
Laing, Jonathan R; The New Math , Barron's ; Nov 20, 2000; Table that accompanies the article (image)
Pro2Net: Will Goodwill Doom Wall Street? MILWAUKEE, March 17, 2001 (Pro2Net)
J.Edward Katz: Goodwill Gunked, Jan. 22, 2001 (Pro2Net): http://accounting.pro2net.com/x28897.xml
Exchange.xls Exchange of Assets: Accounting
for asset exchanges for similar and dissimilar assets, cash paid, cash
received situation and partial gain recognition:
Intcap.xls Interest Capitalization 1: Timing of expenditures known, less than one year construction
period.
Incp.xls Interest Capitalization
2: Construction period extends over more than
one year. Case 1: Average expenditures assumed. (Assumption:
interest is paid annually) Case 2: Timing of expenditures
known.
Intcp9-9.xls Interest capitalization as above, but assumption is that interest is not paid
Impairmt.xls Asset Impairment - Accounting for impaired assets under Asset Retirement (FAS 143) see also: Fact Sheet: Staff Accounting Bulletin No. 100 Restructuring and Impairment Charges (November24, 1999) Staff Accounting Bulletin (SAB) No. 10
Note these are pretty old quizzes, but they may still be somewhat helpful for practice purposes
Some Companies: Find the footnote in which the companies linked below discuss the various issues covered in chapters eleven and twelve. Compare the different methods described and try to relate them to the concepts and principles as described in the conceptual framework and in the text book.
| Microsoft | Systemsoft | DuPont | IBM | Boeing |
Contact Information
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461
