Chap8Long-lived Assets(财务报表分析,加州大学MBA)课件.ppt

Short-lived and Long-lived Assets;Short-lived and Long-lived Assets;Long-lived Assets;Long-lived Assets- some terminologies;Long-lived Assets- some terminologies;Long-lived Assets- some terminologies;Depreciation method;Depreciation method for financial reporting purpose;Straight Line Depreciation;Accelerated depreciation: Sum of Years’ Digits Method;Accelerated depreciation: Sum of Years’ Digits Method;Accelerated depreciation-double declining balance method;Accelerated depreciation-double declining balance method;Impact of different methods on I/S and B/S;Time;Take-away;Depreciation-the accounting process using SL;Depreciation-the accounting process using SL;Earnings management through long-lived assets;Through Choosing depreciation method;Through estimating and changing useful life and salvage value;S. Basu 1997, J. of Accounting And Economics;Through taking impairment charges;Value change of long-lived assets;Value change of long-lived assets;How to recognize value-changes of long-lived assets?;EM through taking impairment loss;Time;EM through taking impairment loss;Variations of Impairment Charges;Look who is practicing it: the one the only AOL!;Look who is practicing it: the one the only AOL!;Look who is practicing it: the one the only AOL!;Retirement of Assets;Retirement of Assets;Earnings management through asset sales;Intangible Assets and Amortization;Intangible Assets and Amortization;Research and Development (RD);Patents;Advertising;Other topics-depreciation for tax reporting;Modified Asset Cost Recovery Method:An Example;Other topics-cash flow effect of depreciation;Other topics-repairs and improvements;高尔夫沙龙