Chapter 2 Conceptual Framework for Financial Reporting · 2–1 CHAPTER 2 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING This IFRS Supplement provides expanded discussions of accounting guidance under International Financial Reporting Standards (IFRS) for the topics in Intermediate Accounting. The discussions are organized according to the chapters in Intermediate Accounting (13th or 14th Editions) and therefore can be used to supplement the U.S. GAAP requirements as presented in the
CHAPTER 1 OVERVIEW OF FINANCIAL REPORTING, FINANCIAL STATEMENT ANALYSIS, AND VALUATION Solutions to Questions, Exercises, and Problems, and Teaching Notes to Cases 1. Value Chain Analysis Applied to the Timber and Timber Products Industry. Exhibit 1.A below contains a depiction of the value chain. The links in the value chain are as follows: 1. Timber Tracts: Plant and maintain timber tracts (Weyerhaeuser) 2. Logging: Harvests timber (Weyerhaeuser) a. Sawmills:
Starbucks Corporation Fiscal 2008 Annual Report Fiscal 2008 Financial Highlights Stores Open at Fiscal Year End (COMPANY-OPERATED AND LICENSED STORES) Net Revenues (IN BILLIONS) & Net Revenue Growth (PERCENTAGES) from Previous Year 16,680 $9.4 $7.8 $6.4 $5.3 $4.1 24% 30% 20% 22% 21% $10.4 10% International United States 15,011 12,440 10,241 8,569 7,225 2003 2004 2005 2006 2007 2008 2003 2004 2005 2006 2007 2008 Components of 2008 Revenue
ity Securities Selected Financial Data Management 's Discussion and Analysis of Financial Condition and Results of Operations Discussion and Analysis Critical Accounting Policies Commodity Trends Liquidity Off-Balance Sheet Arrangements and Aggregate Contractual Obligations Equity and Dividends Quantitative and Qualitative Disclosures about Market Risk Financial Statements and Supplementary Data Consolidated Statements of Earnings for the years ended December 31, 2009,
What will be the effect of the rapid gyrations in markets that emphasize the difficulties that accounting practices face in determining true performance costs and that forecasting programs confront in establishing the economic determinants of corporate planning? In addition to these challenges, many analytical and strategic evaluation approaches that
CONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Children’s Health Fund of New York City CASE STUDY I-5
of marketers might include, in addition to business firms, such diverse social units as (a) a political party trying to market its candidate to the public (b) the director of an art museum providing new exhibits to generate greater attendance and financial support (c) a labor union marketing its idea to members and to company management; and (d) professors trying to make their courses interesting for students. In addition to the range of items normally considered as products and services, what is being