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Libby2ce_Ch 06——北美会计原理课件
;Chapter 6;Players in the Accounting Communication Process;Information Intermediaries
Analysis and Advice
Financial analysis, Information services;Information Intermediaries
Analysis and Advice
Financial analysis, Information services;The Disclosure Process;Annual Reports;Annual Reports;Annual Reports;Guiding Principles for Communicating Useful Information;Guiding Principles For Communicating Useful Information;Guiding Principles For Communicating Useful Information;Notes to Financial Statements;Financial Statement Formats;;Current assets are assets that will be turned into cash or expire (be used up) within one year or the operating cycle, whichever is longer.;Property, plant and equipment includes assets with useful lives of more than one year acquired for use in the business rather than for resale.;Other assets may include intangible assets such as patents, copyrights, etc.;Let’s look at the liability section of a classified balance sheet.;馈揭犹解捌向瑞佑颐谣绷藐观椅用梭苯使惹略桥哄庚耍孵扬恫睛挠缓锐修Libby2ce_Ch 06——北美会计原理课件Chapter 4 PowerPoint Show;Current liabilities are obligations that will be paid with current assets, normally within one year.;Long-term liabilities are debts that have maturity dates extending beyond one year from the balance sheet date.;Let’s look at the shareholders’ equity section of a classified balance sheet.;Share capital (or capital stock) reflects the monetary value of contributions made by shareholders.;Retained earnings are the accumulated earnings of the company less the accumulated dividends declared.;This statement reports the change in retained earnings that results from the net income (or loss) for the period less any distribution of dividends.
Other changes that do not affect the operations of the current period are also reported in this statement.;Here is the operating activities section of the cash flow statement. Intrawest uses the indirect method. This method eliminates all non-cash components of income.;Here is the rest of Intrawest’s cash flow stat
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