Transcription of Accounting for Long term Assets Long Debt AnD …
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Accounting for Long term Assets Long Debt AnD …
1 1991 2013 NavAcc LLC, G. Peter & Carolyn R. WilsonAccounting for long -term Assets , long -term Debt and LeasesAccounting for long -term Assets , long -term Debt AnD LeAses TABLE OF CONTENTSI ntroduction 2 long -term Assets 2 Acquiring or creating 2 Tangible Assets 2 Intangible Assets 3 Depreciating, amortizing and depleting 3 Impairing and revaluing 5 Disposing 7 long -term Debt 8 Issuing 8 Accruing interest 9 Reclassifying principal 10 Paying interest and principal 10 Leases 11 Classifying leases 12 Measuring initial value of a capital lease 12 Recording entries for leases 13 Proposed updates to leasing standards 152 1991 2
3 © 1991–2013 NavAcc LLC, G. Peter & Carolyn R. Wilson Accounting for Long-term Assets, Long-term Debt and Leases When PP&E is acquired as part of a business ...
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