[FAR] Notes - FAR2 - Unit 6-1 to 12-19

FAR2 [○] Unit 6-1.
Definition and COmponents of Property, Plant, and Equipment
有形固定資産の定義と原価の構成要素

KEYWORDS:
Property, Plant, and Equipment; PP&E - BS, Asset
costs necessarily incurred
cost inclusion (BS) cf. inventory, Unit 4-1.

NOTES:
freight-in - BS
insurance costs on delivery - expense でなく BS, Asset 計上
interest costs incurred during construction cf. Unit 6-4.
撤去コスト costs of razing sctructures
必要不可欠(costs necessarily)であればBS計上OK

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FAR2 [△] Unit 6-2.
Lump-Sum Purchase of Property, Plant, and Equipment
有形固定資産の一括購入

KEYWORDS:
lump-sum = 一括購入

NOTES:
Fair Value で按分

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FAR2 [○] Unit 6-3.
Costs Incurred After Acquisition
有形固定資産の購入後に発生した支出

KEYWORDS:
capital expenditure

NOTES:
maintainance な expenditures - BS にする条件
- improves efficiency
- OR extends useful life
上記に当てはまらなけれb expense - IS
e.g. 定期点検

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FAR2 [◎] Unit 6-4.
Capitalization of Interest Costs
利子コストの資産計上

KEYWORDS:
qualified assets = 適格資産
specifically realted = 紐付借入金
avoidable interest = 回避可能利子 - BS

NOTES:
interest は基本費用。
例外 - qualified assets - own use (自社費用), but not inventory -> BS計上OK
e.g. 自社ビルの為の借入金の利子 -> BS, PP&Eに計上

avoidable interest - e.g. 自社ビル買わなければ払うこと無かった利子

?自社ビル建設の為の負債の利子に対して、PP&E の額に未払分の利子も入れるのか?
?変動利子だった場合、PP&E の額が都度変わる?
?その場合の減価償却は遡及してやるのか?

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FAR2 [○] Unit 6-5.
Basic Rules for Nonmonetary Exchange
非貨幣性資産の交換の基本ルール

KEYWORDS:
nonmonetary exchange = 物々交換

NOTES:
@資産の交換
- 新規取得資産 = 時価 FV
- 引き渡した資産 = 簿価 = BK
- 差額 = Gain/Loss - plug

e.g. 土地の売却
Dr. Cash (Proceeds) / Dr. Land (Cost), Gain/Loss (Plug)

e.g. 資産の交換
Dr. Plant = FV / Cr. Land = BV, Gain/Loss = FV - BV

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FAR2 [○] Unit 6-6.
Accounting Treatment for Nonmonetary Exchange
非貨幣性資産の交換における会計処理

KEYWORDS:
boot = 底上げ

NOTES:
Dr. Plant = FV / Cr. Land = BV, Gain/Loss = FV - BV
Dr. Plant = FV / Cr. Land = BV, Cash (boot) xxx, Gain/Loss = FV - BV

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FAR2 [◎] Unit 6-7.
Non-Recognition of Gain in Nonmonetary Exchange
一定の交換取引における、例外的に利得を認識しないケース

KEYWORDS:
promotion
no commercial substance

NOTES:
販売を促進する交換 (promotion)


商業的実体のない交換 (no commercial substance)
= 非商業なので Gain/Loss を計上できない → 受領資産をbalanceする額に評価し直す

?非商業ってどんなものがあるの?モヤってる..

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FAR2 [◎] Unit 6-8.
Recognition of Gain in Nonmonetary Exchange
交換取引において部分的に利得を認識するケース

NOTES:
受領する資産の一分が物品で、一部が現金の場合 = 受領資産がboot込みの場合 -> 部分的に利得認識する
boot (Cash) 比率での按分分を利得認識 → 差額分 plug で受領資産価格を加減処理

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FAR2 [○] Unit 6-9.
Disposition of Property, Plant, and Equipment
有形固定資産の処分

KEYWORDS:
involuntary conversion = 強制転換 - e.g. 道路整備の為の立ち退き

NOTES:
involuntary conversion -> 利得認識OK

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FAR2 [○] Unit 6-10.
Subsequent Measurement of Property, Plant and Equipment
有形固定資産の購入後の測定

KEYWORDS:
取得原価主義 - cf. Unit 1-12.
cost model = 原価モデル
revaluation model = 再評価モデル

NOTES:
Cost - Accumulated depreciation - accumulated impairment loss

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FAR2 [◎] Unit 6-11.
Definition and Types of Depreciation
減価償却の定義および種類

KEYWORDS:
depreciation
depreciation base = 償却可能価格
salvage value = residual value = 残存価格

NOTES:
depreciation = 資産を費用化(IS)するプロセス - matching
用法4つ
- ◎ 定額法
- 級数法 (加速償却)
- ◎ 2倍逓減法 (加速償却)
- 生産高比例法

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FAR2 [◎] Unit 6-12.
Straight-Line Method
定額法

KEYWORDS:
Straight Line Method; SLM
Userful Life = Service Life

NOTES:
SLM = 毎期均等額を計上する方法
depreciation expense (IS) = depreciation base / Service Life
depreciation base = Cost - Salvage Value
depreciation rate = 1 / Service Life

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FAR2 [○] Unit 6-13.
Sum-of-the-years'-Digits Method
級数法

KEYWORDS:
Sum-of-the-years'-digits method; SYD

NOTES:
depreciation = depreciation base x userfule life x (userfule life - 1) / 2x
x = 残存年数

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FAR2 [◎] Unit 6-14.
Double-Declining Balance Method
二倍逓減法

KEYWORDS:
double-declining balance method; DDB
depreciable cost = depreciation base

NOTES:
depreciation expense = BV x 2 / useful life
BV = cost - accumulated depreciation
→ 公式に残存価格が含まれていない
原価償却可能額 = depreciable cost = depreciation base までが限界
→ 最終年度で償却し過ぎない様にすること
depreciation base を使用していない点で他と違う

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FAR2 [○] Unit 6-15.
Units of Production Method
生産高比例法

KEYWORDS:
Units of Production Method; UOP method

NOTES:
depreciation expense = depreciation base x 今期使用分 / 総使用量

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FAR2 [△] Unit 6-16.
Asset Retirement Obligation
資産除去債務

KEYWORDS:
asset retirement obligation; ARO - Liability

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FAR2 [○] Unit 6-17.
Concept of Impairment
減損の概念

KEYWORDS:
Impairment

NOTES:
有形固定資産の評価下げ処理 = 減損 @著しい価値の減少
今後も使用予定の資産が対象

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FAR2 [◎] Unit 6-18.
Impairment for Assets That Are Intended to Be Held and Used, or to Be Disposed of
業務上の使用・保有および売却以外の方法による処分を目的として保有する資産の場合の減損

KEYWORDS:
siginificant decrease
recoverability test
undiscounted cash flows
carrying value = BV
fair value test
write-down = BSに残るが、減額される
write-off = A/RがBSから無くなる

NOTES:
処理プロセス

step 1 - 減損の兆候の有無
以下が当てはまれば、兆候あり -> step 2
siginificant decrease = BV の半分以下
significant adverse change
contimuing loss

step 2 - 減損認識 - recoverability test - recognition of impairment
該当資産が今後生み出すだろうCashflowがBVを下回る -> step 3 へ
undiscounted cash flows < carrying value (=BV)

step 3 - fair value test
BV - FV 分を減損 -> impairment loss (IS)

※ 減損の戻入はNG - cf. LCM, Inventory, Unit 4-10. (IFRSは減損も戻入OK, Unit 7-4.)

Dr. Loss on Impairment (IS, income from continuing operations, Other expenses and losses) /
Cr. Accumulated Impairment Loss (BS, contra account of Asset)

IFRSの減損は1stepのみ - 回収可能額にwrite-down

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FAR2 [△] Unit 6-19.
Impairment for Assets That Are to Be Sold
売却処分予定の資産の場合の減損

NOTES:
売却処分する場合
減損兆候判定はなし
step 1 - recoverability test
step 2 - fair value test

cf. Unit 2-11, 2-12.

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FAR2 [△] Unit 6-20.
Depletion
減耗償却

KEYWORDS:
depletion - 天然資源, natural resources
UOP method - cf. Unit 6-15.

NOTES:
減耗償却費 depletion = depletion base x 当期採掘量 / 予想採掘量

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FAR2 [○] Unit 7-1.
Definition and Intial Recognition of Intangible Assets
無形資産の定義と当初認識

KEYWORDS:
purchased intangible assets - FV -> BS
internally generated/created intangible assets

NOTES:
無形資産 = 権利系

外部から取得された場合 - purchased intangible assets -> FV -> BS
内部で生み出された場合 - internally generated intangible assets -> expensed (IS)

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FAR2 [○] Unit 7-2.
Types of Intangible Assets
無形資産の主な種類

KEYWORDS:
trademark; TM
copyright
franchise
patents

NOTES:
TM - 耐用年数なし -> 減損対象 -> amortization
patents - 有効期限は20years

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FAR2 [○] Unit 7-3.
Subsequent Measurement and Useful Life of Intangible Assets
無形資産の認識後の測定と耐用年数

KEYWORDS:
accumulated depreciation
accumulated impairment loss

NOTES:
Unit 6-10.
有形資産の償却 = depreciation
無形資産の償却 = amortization

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FAR2 [△] Unit 7-4.
Impairment for Intangible Assets with Indefinite Useful Life
耐用年数が無期限の無形資産の減損

NOTES:
TM cf. FAR4
計上した減損の戻入NG cf. Unit 6-18. -> IFRSはOK; reversing an impairment loss

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FAR2 [○] Unit 7-5.
Software Developed for Sale or Lease (1) Three Development Stages
販売・リース目的のソフトウェア(1) 3つの開発フェーズ

KEYWORDS:
software
technological feasibility
market feasibility

NOTES:
〇販売目的 or △自社使用目的

エンジニアの人件費が資産か費用かポイント

stage 1 - BEFORE technological feasibility -> IS, expense
stage 2 - BEFORE market feasibility -> BS, Asset
stage 3 - AFTER market feasibility -> BS, Inventory



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FAR2 [△] Unit 7-6.
Software Developed for Sale or Lease (2) Amortization
販売・リース目的のソフトウェア(2) 償却方法

NOTES:
金額の大きい方が年間消極額
NRV

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FAR2 [△] Unit 7-7.
Software Developed for Internal Use
自社利用目的のソフトウェア

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FAR2 [○] Unit 7-8.
Research and Development Costs (1) Concept
研究開発費(1) 概念

KEYWORDS:
Research and Development; R&D

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FAR2 [○] Unit 7-9.
Research and Development Costs (2) Recognition
研究開発費(2) 認識

NOTES:
R&D は expenditure が行われた時点で費用 (IS) 計上する
金になるか不明な段階では全て費用

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FAR2 [○] Unit 7-10.
Accounting Treatment for Costs Similar to Research and Development Costs
研究開発費に類似するコストの会計処理

KEYWORDS:
development stage entity = ベンチャー企業
start-up cost
expensed as incurred

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FAR2 [○] Unit 8-1.
Future Value of an Amount
1ドルあたりの将来価値

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 8-2.
Present Value of an Amount
1ドルあたりの現在価値

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 8-3.
Future Value of an Ordinary Annuity
毎期末積立の将来価値

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 8-4.
Present Value of an Ordinary Annuity
毎期末支払の現在価値

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 8-5.
Future Value of an Annuity Due or Future Value of an Annuity in Advance
毎期首積立の将来価値

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 8-6.
Present Value of an Annuity Due or Present Value of an Annuity in Advance
毎期首支払の現在価値

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 9-1.
Definition and Classification of Bonds
社債の定義と主要な分類

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 9-2.
Types of Interest Rates
利率の種類

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 9-3.
Issue Price of Bonds
社債の発行価格

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 9-4.
Accounting Treatment for Bond Issue and Presentation
社債の発行時の会計処理と表示

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 9-5.
Effective Interest Method (1) Concept
実効金利法(1) 概要

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 9-6.
Effectiove Interest Method (2) Issue at Premium
実効金利法(2) プレミア発行

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 9-7.
Effective Interest Method (3) Issue at Discount
実効金利法(3) ディスカウント発行

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [△] Unit 9-8.
Effective Interest Method (4) Issue Between Interest Dates
実効金利法(4) 利払い日の間で発行された場合の考え方

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [△] Unit 9-9.
Effective Interest Method (5) Issue Between Interest Dates
実効金利法(5) 利払い日の間で発行された場合の考え方(設例)

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 9-10.
Comparison between Issue at Premium and Issue at Discount
プレミア発行とディスカウント発行の比較

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [△] Unit 9-11.
Components of Bond Issue Cost
社債発行費に含まれる項目

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [△] Unit 9-12.
Accounting Treatment for Bond Issue Costs
社債発行費の会計処理

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 9-13.
Bond Sinking Fund (1) Concept
減債基金(1) 概要

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [△] Unit 9-14.
Bond Sinking Fund (2) Disclosure
減債基金(2) 開示

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 9-15.
Early Extinguishment of Debt
社債の早期償還

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 10-1.
Definition and Classification of Lease
リースの定義と分類

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 10-2.
Operating Lease (1) Recognition of Espense and Revenue at Even Payments
オペレーティング・リース(1) リース料が一定の場合の費用と収益の認識

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 10-3.
Operating Lease (2) Recognition of Expense and Revenue at Uneven Payments
オペレーティング・リース(2) リース料が一定でない場合の費用と収益の認識

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 10-4.
Operating Lease (3) Initial Direct Cost/Lease Improvements/Disclosure
オペレーティング・リース(3) 付随費用等

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 10-5.
Capital Lease (1) Definition
キャピタル・リース(1) 定義

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 10-6.
Capital Lease (2) 4 Capitalization Criteria
キャピタル・リース(2) 4つの条件

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 10-7.
Capital Lease (3) Measurement of Leased Asset
キャピタル・リース(3) リース資産の計上金額

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 10-8.
Capital Lease (4) Depreciation of Leased Assets in Capital Lease
キャピタル・リース(4) リース資産の減価償却

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [◎] Unit 10-9.
Capital Lease (5) Accounting Treatment for Lease Payment in Capital Lease
キャピタル・リース(5) リース料支払い時の会計処理

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [△] Unit 10-10.
Sales-Type Lease and Direct Finance Lease
販売型リースと直接金融リース

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 10-11.
Accounting Treatment for Sales-Type Lease
販売型リースにおける会計処理

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 10-12.
Accounting Treatment for Direct Finance Lease
直接金融リースにおける会計処理

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 10-13.
Sale-Leaseback (1) Concept
セール・リースバック(1) 概念

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 10-14.
Sale-Leaseback (2) Accounting Treatment
セール・リースバック(2) 会計処理

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 11-1.
Accounting Treatment for Notes Issued Solely for Cash (1) Basic Rules
金銭貸借に手形が用いられる場合の会計処理(1) 基本ルール

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [△] Unit 11-2.
Accounting Treatment for Notes Issued Solely for Cash (2) Unstated Rights and Privileges
金銭貸借に手形が用いられる場合の会計処理(2) 明示されていない権利

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 11-3.
Accounting Treatment for Notes Issued in Non-Cash Exchange
金銭貸借以外の取引に手形が用いられる場合の会計処理

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FAR2 [○] Unit 11-4.
Troubled Debt Restructuring (1) Settlement of Debt
問題債務の再構築(1) 有利子負債の決済

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★★★kevwords★★★

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FAR2 [○] Unit 11-5.
Troubled Debt Restructuring (2) Modification of Terms-Debtor
問題債務の再構築(2) 返済条件の修正-債務者

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★★★kevwords★★★

NOTES:
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FAR2 [○] Unit 11-6.
Troubled Debt Restructuring (3) Modification of Terms-Creditor
問題債務の再構築(3) 返済条件の修正-債権者

KEYWORDS:
★★★kevwords★★★

NOTES:
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FAR2 [◎] Unit 12-1.
Revenue Recognition (1) Basic Rule
収益認識(1) 原則

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NOTES:
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FAR2 [△] Unit 12-2.
Revenue Recognition (2) Exceptional Cases
収益認識(2) 例外的処理

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★★★kevwords★★★

NOTES:
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FAR2 [○] Unit 12-3.
Sale with Right of Return (1) Concept
返品条件付販売(1) 概要

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★★★kevwords★★★

NOTES:
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FAR2 [○] Unit 12-4.
Sale with Right of Return (2) Revenue Recognition
返品条件付販売(2) 収益認識

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

★★★n/a★★★

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FAR2 [○] Unit 12-5.
Percentage-of-completion Method (1) Definition
工事進行基準(1) 定義

KEYWORDS:
★★★kevwords★★★

NOTES:
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FAR2 [◎] Unit 12-6.
Percentage-of completion Method (2) Calculation of Percentage Completed and Revenue
工事進行基準(2) 進捗度及び収益の計算方法

KEYWORDS:
★★★kevwords★★★

NOTES:
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FAR2 [○] Unit 12-7.
Percentage-of-completion Method (3) Presentation
工事進行基準(3) 表示

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★★★kevwords★★★

NOTES:
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FAR2 [△] Unit 12-8.
Completed-contract Method (1) Definition
工事完成基準(1) 定義

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★★★kevwords★★★

NOTES:
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FAR2 [△] Unit 12-9.
Completed-contract Method (2) Accounting Treatment and Presentation
工事完成基準(2) 会計処理及び表示

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NOTES:
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−−−−−−−−−−
FAR2 [○] Unit 12-10.
Recognition of Loss from Long-term COnstruction COntracts
長期工事契約損失の認識

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FAR2 [△] Unit 12-11.
Installment Sales (1) Two Methods in Accounting Treatment
割賦販売(1) 2つの会計処理

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★★★kevwords★★★

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FAR2 [◎] Unit 12-12.
Installment Sales (2) Installment Sales Method
割賦販売(2) 割賦基準

KEYWORDS:
★★★kevwords★★★

NOTES:
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−−−−−−−−−−
FAR2 [△] Unit 12-13.
Installment Sales (3 Presentation
割賦販売(3) 表示

KEYWORDS:
★★★kevwords★★★

NOTES:
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−−−−−−−−−−
FAR2 [△] Unit 12-14.
Installment Sales (4) Cost Recovery Method
割賦販売(4) 原価回収基準

KEYWORDS:
★★★kevwords★★★

NOTES:
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−−−−−−−−−−
FAR2 [△] Unit 12-15.
Franchise (1) Definition
フランチャイズ(1) 定義

KEYWORDS:
★★★kevwords★★★

NOTES:
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FAR2 [△] Unit 12-16.
Franchise (2) Revenue Recognition
フランチャイズ(2) 収益認識

KEYWORDS:
★★★kevwords★★★

NOTES:
★★★notes★★★

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−−−−−−−−−−
FAR2 [○] Unit 12-17.
Consignment (1) Concept
委託販売(1) 概要

KEYWORDS:
★★★kevwords★★★

NOTES:
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−−−−−−−−−−
FAR2 [○] Unit 12-18.
Consignment (2) Reveue Recognition
委託販売(2) 収益認識

KEYWORDS:
★★★kevwords★★★

NOTES:
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★★★n/a★★★

−−−−−−−−−−
FAR2 [○] Unit 12-19.
Consignment (3) Accounting Treatment for Transportation Fee
委託販売(3) 商品移動の運賃の会計処理

KEYWORDS:
★★★kevwords★★★

NOTES:
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tag : CPA USCPA FAR2

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