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Independent-Transactions Independent transactions (for example, companies engaged in both 3317 ….transactions are with a related entity rather than with an independent 44089 the accounting for lease financing transactions by independent 44117 ….transactions involving manufacturers or dealers with independent 44629 profit on the sale and (b) treatment as two independent transactions….72933 Lease-Transactions ..transactions be amortized over the life of the lease. The adoption of 3393 in essence capital transactions.APB 27: Accounting for Lease …Transactions by Manufacturer or Dealer 43977 the accounting for lease financing transactions by independent 44117 Two-party Lease Transactions….44135 4. Leases equivalent to sales. Some lease transactions with 44147 some lease transactions that otherwise appear to meet the tests of 44269 some operating lease transactions and thus retain substantial risks of 44429 The Opinion entitled "Accounting for Lease Transactions by 44645 Lease Transactions by Manufacturer or Dealer Lessors"; and APB Opinion 67497 purchaser in some operating lease transactions and thus retain 69069 Opinion No. 27, "Accounting for Lease Transactions by Manufacturer or 71147 Sale-Leaseback Transactions….72915 Cash-Transactions Accrual accounting goes beyond cash transactions and attempts to 156385 goes beyond cash transactions and recognizes the financial effects on 161693 cash, by issuing stock, or in transactions with related parties. If 196391 …..transactions involve a number of overlapping cash-to-cash cycles of 202485 80. Thus, accrual accounting is based not only on cash transactions….209125 Non-Cash- Transactions ….transactions from noncash transactions is compounded by the high 138879 transactions from noncash transactions is compounded by the high 138879 smaller, and noncash transactions are less prevalent. Gross cash flow 139081 recognize the financial effects of noncash transactions and events as 156387 Monetary-Transactions in other nonmonetary assets--are monetary transactions since the 47233 Non-monetary-Transactions Accounting for Nonmonetary Transactions….46941 nonmonetary transactions have been accounted for at the estimated fair 47065 Present Accounting for Nonmonetary Transactions….47249 nonmonetary transactions are nonreciprocal transfers between an 47305 7. Nonmonetary Exchanges. Many nonmonetary transactions are 47331 of the types of nonmonetary transactions described in paragraphs 5 to 47389 "part-monetary, part-nonmonetary" transactions having illogical 48051 Exchange-Transactions Problem. Business transactions often involve the exchange of 36477 . Most business transactions involve exchanges of cash or other 47023 exchange transactions to be inappropriate for restructured receivables 117261 economic effect on transactions that require exchanges between a 131611 and no exchange gain or loss on the current year's transactions is 134651 ….transactions may fit the definition of exchange gains or losses in 137645 Interest rate swap transactions generally involve the exchange of 147729 short, most liabilities are incurred in exchange transactions to 207299 exchange transactions are contractual in nature--based on written or 207303 in equity. This class comprises four kinds of exchange transactions…..208049 60. Comprehensive income results from (a) exchange transactions and 208461 and most of its exchange transactions with other entities are ongoing 208473 exchange transactions or to add value through operations to assets it 210205 other agreements resulting from exchange transactions and laws or 210643 139. Most liabilities result from exchange transactions in which an 211001 exchange transactions with other entities that constitute the 211323 available to it in exchange transactions or through production. Once 212045 exchange transactions with other entities. For example, prerelease 212165 Exchange transactions 77 …….212559 liabilities but is often closely related to exchange transactions in 213483 in par. 50, the exchange transactions are in class A, while the 213519 liabilities incurred in exchange transactions are contractual in 215571 in equity. This class comprises four kinds of exchange transactions….216509 exchange transactions and other transfers between the enterprise and 216891 …transactions but also on credit transactions, barter exchanges, 218945 other agreements resulting from exchange transactions and laws or 220855 207. Most liabilities result from exchange transactions in which an 221211 to it in exchange transactions or through production. Once that 222643 Exchange transactions 137….223129 exchange transactions in which the grantor expects to receive 224039 liabilities but is often closely related to exchange transactions in 224333 in paragraph 64, the exchange transactions are in class A, while the 224369 resources in exchange transactions in markets. Both obtain labor, 229463 Currency-Transactions b. Gains and losses on foreign currency transactions that are 82035 c. Gains and losses on intercompany foreign currency transactions…82045 …Transactions and Foreign Currency Financial Statements 129051 reporting for foreign currency transactions in financial statements of 129141 3. To incorporate foreign currency transactions and foreign 129171 translation of foreign currency transactions and foreign currency 129255 Foreign Currency Transactions….129321 apply to all foreign currency transactions of an enterprise other than 129335 8. Although paragraph 7 refers to foreign currency transactions of 129381 …transactions whose terms are stated in a currency other than its local 129387 and expenses that result from foreign currency transactions of the 129411 enterprise. Foreign currency transactions of an enterprise involve 129413 liabilities, revenue, and expenses from foreign currency transactions.. 129417 resulting from foreign currency transactions of the enterprise. 129561 foreign currency transactions are included in income in a different 129677 Currency Transactions and Foreign Currency Financial Statements," 131287 FOREIGN CURRENCY TRANSACTIONS…131437 67. Foreign currency transactions may involve three stages: 131487 economic effect on transactions that require exchanges between a 131611 Unsettled Foreign Currency Transactions…131623 Future Foreign Currency Transactions…131647 process as foreign currency transactions of a U.S. company.131709 change on an enterprise's unsettled foreign currency transactions and 131751 to foreign currency transactions of U.S. and foreign operations. A 131755 future local currency transactions of that operation. For example, 131761 attempt to account for local and foreign currency transactions of 132329 consolidated financial statements. The foreign currency transactions…132343 of an enterprise and the local and foreign currency transactions of 132345 currency transactions of a U.S. enterprise or, with minor 132849 translation of foreign currency transactions and foreign currency 132921 FOREIGN CURRENCY TRANSACTIONS…132955 numerous foreign currency transactions or for a foreign operation to 133149 and expenses that result from foreign currency transactions of the 133351 retains the foreign currency as the unit of measure for transactions….134641 local currency transactions during the current year are restated 134647 Foreign Currency Transactions….134669 general basis for translation of foreign currency transactions…136127 foreign currency transactions may not be readily ascertainable, the 136333 currency transactions or foreign operations of enterprises vary, and 136623 information about foreign currency transactions and foreign operations 137125 Currency Transactions and Foreign Currency Financial Statements" (see 191553 Lease-Transactions for leasing transactions and lease agreement revisions (see paragraph 70321 have been effective for leasing transactions entered into on or after 71047 Opinion No. 27, "Accounting for Lease Transactions by Manufacturer or 71147 dealers often engaged in leasing transactions that, except for the 73479 best served by making the statement effective for leasing transactions….73767 Effective Date: For leasing transactions and revisions entered into 139775 and consummating leasing transactions (e.g., commissions and legal 139823 incurred in connection with specific leasing transactions and 139847 directly related to consummated leasing transactions and that vary 139873 either with specific leasing transactions or with the general level of 139875 specific completed leasing transactions would be excessive. The Board 139955 respect to completed leasing transactions shall also be included in 140057 be effective for leasing transactions and lease agreement revisions 140087 Past-Transactions of past transactions or events. [Footnote references omitted.] 78823 other entities in the future as a result of past transactions or 87331 of past transactions or events. [Footnote references omitted.] 103815 obligation to pay exists as a result of past events or transactions…104773 as a result of past events or transactionsand regardless of future 105153 controlled by a particular entity as a result of past transactions or 105723 of past transactionsor events. [Footnote references omitted.] 105735 the effects of past transactions and existing conditions, not future 132909 change on past unsettled transactions (for example, receivables from 135809 Past Transactions and Existing Conditions 153411 effects of past transactions and existing conditions, not future 153425 primarily the effects of past transactions and existing conditions, 154355 entities in the future as a result of past transactions or events" 161829 stewardship use, accounting compiles records of past transactions and 195149 by a particular entity as a result of past transactions or events. 206015 of past transactions or events. 206025 controlled by a particular entity as a result of past transactions or 206951 a result of past transactions or events. 207185 past transactions or events." The following discussion amplifies that 209987 entities in the future as a result of past transactions or events." 210599 by a particular entity as a result of past transactions or events. 213957 of past transactions or events. 213967 controlled by a particular entity as a result of past transactions or 215177 a result of past transactions or events. 215459 past transactions or events." Paragraphs 26-34 amplify that 220199 entities in the future as a result of past transactions or events." 220809 of past transactions or events or the present status of an asset or 229859 Anticipated-Transactions …..Transactions and events--past, present or reasonably anticipated. 6515 Hedges of Anticipated Transactions….141911 assets, liabilities, firm commitments, or anticipated transactions…142095 certain anticipated transactions not involving existing assets, 143605 Hedges of Anticipated Transactions…143773 54. Although, in a technical sense, the anticipated transactions…143827 However, not all unpriced anticipated transactions involve risk for an 143845 Anticipated transactions actually increase an enterprise's exposure 143863 Swap- Transactions Interest rate swap transactions generally involve the exchange of 147729 in arranging interest rate swap transactions for customers. The 147739 Incidental-Transactions results of the entity's incidental or peripheral transactions and some 202541 incidental transactions of an entity and from all other transactions 206099 incidental transactions of an entity and from all other transactions….206099 incidental transactions of an entity and from all other transactions 206111 incidental transactions of an entity and from all other transactions…206111 incidental transactions of an entity and from all other transactions 208703 incidental transactions of an entity and from all other transactions…208703 incidental transactions of an entity and from all other transactions 208719 incidental transactions of an entity and from all other transactions..208719 incidental transactions and from other events and circumstances 208743 and incidental transactions and activities. Revenues and expenses 211319 incidental transactions of an entity and from all other transactions 214047 incidental transactions of an entity and from all other transactions…214047 incidental transactions of an entity and from all other transactions 214057 incidental transactions of an entity and from all other transactions…214057 incidental transactions of an entity and from all other transactions 217141 incidental transactions of an entity and from all other transactions..217141 incidental transactions of an entity and from all other transactions 217155 incidental transactions of an entity and from all other transactions…217155 gains and losses result from incidental or peripheral transactions of 217277 incidental transactions and activities. Revenues and expenses result 221529 Internal-Transactions Internal transactions…78 212591 Internal transactions…138 223161