 Accounting
for Plant Assets--General Concepts (added 11/13/98) |
Review
Questions |
| Accounting
for Nonmonetary Transactions--APB Opinion No. 29 |
Illustrative
problems for nonmonetary transactions (revised to reflect FAS No. 153) Review Questions |
| International Convergence Statement No. 153 is the result of a broader effort by the FASB to improve the comparability of cross-border financial reporting by working with the International Accounting Standards Board (IASB) toward development of a single set of high-quality accounting standards. The accounting for nonmonetary exchanges was identified as an area in which the U.S. standard could be improved by eliminating certain differences between the measurement guidance in Opinion 29 and that in IAS 16, Property, Plant and Equipment, and IAS 38, Intangible Assets. |
|
| Capitalization
of Interest Cost--FAS No. 34 ¤ Alternatives in accounting for interest cost |
Review
Questions Illustration of interest capitalization |
| Accounting
for the Impairment of Long-Lived Assets--FAS No. 121 (superseded by FAS No. 144) |
Review Questions |
| Accounting
for the Impairment of Long-Lived Assets--FAS No. 144 (added 10/31/01) Journal of Accountancy article
discussing impairments. |
Review
Questions Illustrative example for impairments |
| Procedural
Differences in
Impairment Testing |
|
