Table
of Contents
Chapter 1 - Income Statement:
Accounting and Reporting Section 1
Revenue, Expenses, Gains, and
Losses
Research and Development Costs
Models Used to Value Employee
Share Options
The Black-Scholes Option-Pricing
Model
Nonvested and Restricted Stock
Cash-Settled Share-Based
Liability Awards
Share-Based Compensation Plan
Disclosures
Deferred Compensation
Arrangements
Business Interruption Insurance
Costs Associated With Exit or
Disposal Activities
Income Statement Presentation
Starting with Income from Continuing Operations
Chapter 1 Section 1 Review
Questions
Chapter 1 - Income Statement:
Accounting and Reporting Section 2
Discontinued Operations and
Related Disposal of Long-Lived Asset Considerations
Exceptions to the One-Year
Requirement That Must Exist for Held-for-Sale Classification
Other Held-for-Sale
Considerations
Held-for-Sale Measurement
Considerations
Classification as a Discontinued
Operation
Reporting the Gain or Loss from
Operations of the Discontinued Component
Share-Based Payment Transactions
Earnings per Share and
Specialized Disclosures on the Income Statement
Chapter 1 Section 2 Review
Questions
Chapter 1 - Income Statement:
Accounting and Reporting Section 3
Disclosures Associated with
Operations
Change in Accounting Principle
Chapter 1 Section 3 Review
Questions
Chapter 1 Section 1 Review
Questions Feedback
Chapter 1 Section 2 Review
Questions Feedback
Chapter 1 Section 3 Review
Questions Feedback