Auditing and Assurance Services – An Integrated Approach 14e by Arens, Elder, Beasley

Auditing and Assurance Services – An Integrated Approach 14e by Arens, Elder, Beasley contents list: PART 1 THE AUDITING PROFESSION Chapter 1: The Demand for Audit and Other Assurance Service Chapter 2: The CPA Profession Chapter 3: Audit Reports Chapter 4: Professional Ethics Chapter 5: Legal Liability PART 2 THE AUDIT PROCESS Chapter 6: Audit […]

Common Categories and Purpose Valuation of Intangible Assets

Below are the common categorize that appraisers and economists generally do. The categorization used to classify and to identify the intangible assets. The common categorization of intangible assets are as follows: marketing-related intangible assets (e.g., trademarks, trade names, brand names, logos); technology-related intangible assets (e.g., process patents, patent applications, technical documentation, such as laboratory notebooks, […]

Intangible Asset

The need of intangible valuation has become more important nowadays. The appraisal and analysis of intangible assets has evolved from the academic discipline of economics. Practitioners involved in the valuation address complicated questions about the intangible assets. What is intangible assets? And what is the requirement for an asset to be qualified as intangible assets? […]

DuPont Ratio

DuPont Ratio popularized by DuPont Corporation. The DuPont ratio tells us that ROE is affected by three things: Operating efficiency (measured by profit margin ratio); Asset use efficiency (measure by total asset turnover); Financial leverage (measured by equity multiplier). To understand more about the DuPont ratio, we recall the definition of ROE: ROE = Net […]

Intermediate Accounting 15th Edition Slides Weygandt Kieso

Chapter 1 Financial Accounting and Accounting Standard Chapter 2 Conceptual Framework for Financial Reporting Chapter 3 The Accounting Information System Chapter 4 Income Statement and Related Information Chapter 5 Balance Sheet and Statement of Cash Flow Chapter 6 Accounting and the Time Value of Money Chapter 7 Cash and Receivables Chapter 8 Valuation of Inventories: […]

Intermediate Accounting 16th Edition Ebook Weygandt Kieso

Chapter 1 Financial Accounting and Accounting Standard Chapter 2 Conceptual Framework for Financial Reporting Chapter 3 The Accounting Information System Chapter 4 Income Statement and Related Information Chapter 5 Balance Sheet and Statement of Cash Flow Chapter 6 Accounting and the Time Value of Money Chapter 7 Cash and Receivables Chapter 8 Valuation of Inventories: […]