Core Concepts of Accounting Information, 1999-2000: Theme 4

Core Concepts of Accounting Information, 1999-2000: Theme 4
ISBN-10
0072321989
ISBN-13
9780072321982
Category
Accounting
Language
English
Published
1999-08
Publisher
Irwin/McGraw-Hill
Author
Karen Pincus

Description

Theme 4 covers Accounting Issues Involving Capital. There are 4 modules:1. Introduction (debt capital; liabilities; suppliers, customers, employees, taxing authorities, banks and other lenders as different sources of debt capital; obligations not recognized on balance sheet; equity capital; the blurring line between debt and equity; accounting for innovative financial instruments)2. Management as users of Accounting Information About Capital (risks of owning or issuing financial instruments; what is a financial instrument?; internal control over financial instruments)3. Owners and Creditors as Users of Accounting Information About Capital (changing mix of debt and equity financing; leveraged buyouts; leveraged ESOPs; debt-for-equity swaps and stock redemption; distinguishing between debt and equity for tax purposes; tax incentives used for debt financing; assessing risk and solvency)4. Government and Other Users of Accounting Information About Capital (the problem of deficits and debt; the need for budget reforms; the politics of budgeting; flaws in the budget process; improving financial management in government.

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