1 Current Liabilities and Contingencies

1.1 Current Liabilities and Contingencies

1.2 What is a Current Liability?

1.3.1 Examples of Current Liabilities - Open Accounts, Bank Notes, and Commercial Papers

1.3.2 Examples of Current Liabilities - Accrued Liabilities

1.3.3 Examples of Current Liabilities - Liabilities from Advance Collection

1.4 Contingent Liabilities and Contingent Assets

1.5 Provisions

1.6 Examples of Provisions

Current Liabilities and Contingencies

2 Bonds and Long-term Notes

2.1 Bonds Basics

2.2.1 Bond Transactions - Recording Bonds at Issuance

2.2.2 Bond Transactions - Recording Interest Payment

2.2.3 Bond Transactions - Recording Bond Retirement

2.3 Debt Transaction Costs

2.4 Liabilities Measured at Fair Value

2.5 Long-term Notes

2.6 Installment Notes

2.7 Disclosure and Ratio Analysis

Bonds and Long-term Notes

3 Leases

3.1 Lease Definition

3.2 Leasee Accounting

3.3 Lessor Accounting

3.4 Other Lease Issues

3.5 Special Leasing Arrangements

Leases

4 Income Taxes

4.1 Conceptual Underpinning

4.2 Examples of Deferred Tax Liability and Deferred Tax Asset

4.3 Summary of Temporary Differences

4.4 Permanent Differences

4.5 Other Tax Accounting Issues

Income Taxes

5 Pension

5.1 Pension Basics

5.2 Pension Types

5.3 Defined Benefit Obligation

5.4 Plan Assets

Pension

6 Shareholders’ Equity

6.2.1 Concepts and Overview of Shareholders’ Equity

6.2.2 Components of Shareholders' Equity

6.3.1 Shareholder Rights

6.3.2 Share Types

6.4 Shares Issuance

6.5 Share Buyback

6.6 Dividend Payout

6.7 Bonus Issues and Share Splits

6.1 Company Organization

Shareholders' Equity

7 Share-based Compensation and EPS

7.1 Share-based Compensation and Share Award Plans

7.2.1 Options and the Great Debate

7.2.2 Accounting for Option Grant, Exercise, and Expiration

7.2.3 Plans with Graded Vesting and Conditions

7.3.1 Basic EPS and share issuance

7.3.2 Bonus Issues, Share Splits and Share Buyback

7.4.1 Diluted EPS and Influencing Factors

7.4.2 Antidilutive Securities and Order of Entry

Share-based Compensation and EPS

8 Accounting Changes and Error Corrections

8.1 Basic of Accounting Changes and Error Correction

8.2 Three Approaches

8.3 Example of Voluntary Change in Policies

8.4 Example of Change in Accounting Estimates and Error Correction

Accounting Changes and Error Corrections