1. Chapter 13: Non-Financial and Current Liabilities
2. Understanding Non-Financial and Current Liabilities
3. Recognition and Measurement
4. Common Current Liabilities
5. Employee-Related Liabilities
6. Decommissioning and Restoration Obligations
7. Product Guarantees, Customer Programs, and Unearned Revenue
8. Contingencies, Uncertain Commitments, and Requirements for Guarantees and Other Commitments
9. Presentation, Disclosure, and Analysis
10. IFRS/ASPE Comparison
11. Review and Practice
12. Summary of Learning Objectives
13. Practice Problem
14. Key Terms
15. Assignment Material
16. Brief Exercises
17. Exercises
18. Problems
19. Case
20. Integrated Cases
21. Research and Analysis
22. Chapter 14: Long-Term Financial Liabilities
23. Understanding Debt Instruments
24. Measurement
25. Effective Interest Method
26. Recognition and Derecognition
27. Presentation, Disclosure, and Analysis
28. IFRS/ASPE Comparison
29. Review and Practice
30. Summary of Learning Objectives
31. Practice Problem
32. Key Terms
33. Assignment Material
34. Brief Exercises
35. Exercises
36. Problems
37. Case
38. Integrated Cases
39. Research and Analysis
40. Chapter 15: Shareholders’ Equity
41. Understanding the Corporate Form, Share Capital, and Profit Distribution
42. Recognition, Derecognition, and Measurement
43. Presentation, Disclosure, and Analysis
44. IFRS/ASPE Comparison
45. Appendix 15A Par Value and Treasury Shares
46. Appendix 15B Accounting for Financial Reorganization
47. Review and Practice
48. Summary of Learning Objectives
49. Practice Problem
50. Key Terms
51. Assignment Material
52. Brief Exercises
53. Exercises
54. Problems
55. Case
56. Integrated Cases
57. Research and Analysis
58. Cumulative Coverage and Task-Based Simulation: Chapters 13 to 15
59. Chapter 16: Complex Financial Instruments
60. Derivatives
61. Debt versus Equity: Issuer Perspective
62. Share-Based Compensation
63. IFRS/ASPE Comparison
64. Appendix 16A Hedging
65. Appendix 16B Stock Compensation Plans—Additional Complications
66. Appendix 16C Advanced Models for Measuring Fair Value and Disclosure of Fair Value Information
67. Options Pricing Models
68. Fair Value Disclosure for Financial Instruments
69. Review and Practice
70. Summary of Learning Objectives
71. Practice Problem
72. Key Terms
73. Assignment Material
74. Brief Exercises
75. Exercises
76. Problems
77. Cases
78. Integrated Cases
79. Research and Analysis
80. Chapter 17: Earnings per Share
81. Overview
82. Basic EPS
83. Diluted EPS
84. IFRS/ASPE Comparison
85. Review and Practice
86. Summary of Learning Objectives
87. Practice Problem
88. Key Terms
89. Assignment Material
90. Brief Exercises
91. Exercises
92. Problems
93. Case
94. Integrated Cases
95. Research and Financial Analysis
96. Task-Based Simulation and Cumulative Coverage: Chapters 16 and 17
97. Chapter 18: Income Taxes
98. Income Taxes from a Business Perspective
99. Current Income Taxes
100. Deferred/Future Income Taxes
101. Income Tax Accounting Objectives and Analyses of Temporary Deductible Differences
102. Tax Rate Considerations
103. Income Tax Loss Carryover Benefits
104. Review of Deferred Tax Asset Account
105. Presentation, Disclosure, and Analysis
106. IFRS/ASPE Comparison
107. Appendix 18A A Comprehensive Illustration of the Future Income Taxes Method and/or the Temporary Difference Approach
108. Review and Practice
109. Summary of Learning Objectives
110. Practice Problem
111. Key Terms
112. Assignment Material
113. Brief Exercises
114. Exercises
115. Problems
116. Cases
117. Integrated Case
118. Research and Analysis
119. Chapter 19: Pensions and Other Post-Employment Benefits
120. Overview of Pensions and Their Importance from a Business Perspective
121. Types of Pension Plans
122. Defined Benefit Obligation
123. Plan Assets and Plan Surplus or Deficit
124. Defined Benefit Cost Components
125. Other Defined Benefit Plans
126. Presentation, Disclosure, and Analysis
127. IFRS/ASPE Comparison
128. Appendix 19A Example of a One-Person Plan
129. Review and Practice
130. Summary of Learning Objectives
131. Practice Problem
132. Key Terms
133. Assignment Material
134. Brief Exercises
135. Exercises
136. Problems
137. Cases
138. Integrated Case
139. Research and Analysis
140. Chapter 20: Leases
141. Importance of Leases from a Business Perspective
142. The Leasing Environment
143. Determination of Rental Payments
144. Lease Criteria for Lessees
145. Accounting for Right-of-Use Assets and Capital Leases
146. Accounting for Residual Values and Purchase Options in a Leased Asset
147. Accounting for Operating Leases under ASPE, and Short-Term and Low-Value Leases under IFRS
148. Presentation and Disclosure
149. Lease Criteria for Lessors
150. Accounting for Financing and Manufacturer/Dealer or Sales-Type Leases
151. Accounting for Residual Values and Purchase Options in a Financing or Manufacturer/Dealer or Sales-Type Lease
152. Accounting for an Operating Lease
153. IFRS/ASPE Comparison
154. Appendix 20A Other Lease Issues
155. Review and Practice
156. Summary of Learning Objectives
157. Practice Problem
158. Key Terms
159. Assignment Material
160. Brief Exercises
161. Exercises
162. Problems
163. Cases
164. Research and Analysis
165. Chapter 21: Accounting Changes and Error Analysis
166. Changes in Accounting Policies and Estimates, and Errors
167. Analysis
168. IFRS/ASPE Comparison
169. Appendix 21A Error Analysis
170. Review and Practice
171. Summary of Learning Objectives
172. Practice Problem
173. Key Terms
174. Assignment Material
175. Brief Exercises
176. Exercises
177. Problems
178. Integrated Case
179. Research and Analysis
180. Chapter 22: Statement of Cash Flows
181. Purpose, Uses, and Importance of Cash, Cash Equivalents, and Cash Flows
182. Classification of Cash Flows
183. Format of the Statement
184. Basic Steps in the Preparation of the Statement of Cash Flows
185. Preparing a Statement of Cash Flows Using the Direct Method
186. Preparing a Statement of Cash Flows Using the Indirect Method
187. Preparing a Statement of Cash Flows Using Both Methods
188. Presentation
189. Analyzing the Statement of Cash Flows
190. IFRS/ASPE Comparison
191. Appendix 22A Using a Work Sheet to Prepare a Statement of Cash Flows
192. Review and Practice
193. Summary of Learning Objectives
194. Practice Problem
195. Key Terms
196. Assignment Material
197. Brief Exercises
198. Exercises
199. Problems
200. Case
201. Integrated Case
202. Research and Analysis
203. Chapter 23: Other Measurement and Disclosure Issues
204. The Importance of Disclosure from a Business Perspective
205. Full Disclosure Principle
206. Segmented Reporting
207. Interim Reporting
208. Related-Party Transactions
209. Other Accounting Issues
210. Bankruptcy and Receivership
211. Auditor’s Reports
212. Financial Statement Analysis
213. IFRS/ASPE Comparison
214. Review and Practice
215. Summary of Learning Objectives
216. Practice Problem
217. Key Terms
218. Assignment Material
219. Brief Exercises
220. Exercises
221. Problems
222. Case
223. Integrated Cases
224. Research and Analysis
225. Cumulative Coverage and Task-Based Simulation: Chapters 19 to 23
226. Chapter 0
227. Analyze Business Transactions
228. Journalize the Transactions
229. Post to the Ledger Accounts
230. Prepare a Trial Balance
231. Journalize and Post Adjusting Entries: Deferrals/Accruals
232. Prepare an Adjusted Trial Balance
233. Prepare Financial Statements
234. Journalize and Post Closing Entries
235. Prepare a Post-Closing Trial Balance
236. Appendix A: Time Value of Money Tables
237. Appendix B: Specimen Financial Statements
238. Appendix C: The Accounting Information System
239. Accounting System Overview
240. The Accounting Cycle and the Recording Process
241. Adjusting Entries
242. Financial Statements and Ownership Structure
243. The Closing Process
244. Using a Work Sheet
245. Review and Practice
246. Summary of Learning Objectives
247. Key Terms
248. Assignment Material
249. Brief Exercises
250. Exercises
251. Problems
252. Appendix D
253. Appendix E: A Summary of the Case Primer*
254. Glossary
255. Company Index
256. Subject Index
257. EULA

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