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FASB CODIFICATION ASSIGNMENT

07/09/2020 Client: sarahhitz Deadline: 10 Days

 


The purpose of this assignment is to complete the FASB Codification Assignment. Complete Items 1-4.


Item 1


Access the glossary (“Master Glossary”) at the FASB Codification website to answer the following.



  1. What is the definition of fair value?

  2. What is the definition of revenue?

  3. What is the definition of comprehensive income?


Item 2


Recording transactions in the accounting system requires knowledge of the important characteristics of the elements of financial statements, such as assets and liabilities. In addition, accounts must understand the inherent uncertainty in accounting measures and distinctions between related accounting concepts that are important in evaluating the effects of transactions on the financial statements.


Go to http://aaahq.org/asclogin.cfm to log in and provide explanations for the following items. (Provide paragraph citations.)



  1. The three essential characteristics of assets.

  2. The three essential characteristics of liabilities.

  3. Uncertainty and its effect on financial statements.

  4. The difference between realization and recognition.


Item 3


Your great-uncle, who is a CPA, is impressed that you are majoring in accounting. He believes that depreciation is something that companies do based on past practice, not on the basis of any authoritative guidance. Provide the authoritative literature to support the practice of fixed-asset depreciation.


Item 4


What is the nature of SEC guidance concerning property, plant, and equipment disclosures?


General Requirements


APA style is not required, but solid academic writing?is expected.


This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.


You are required to submit this assignment to LopesWrite. Refer to the LopesWrite Technical Support articles for assistance.


Items 1-4 provided with permission for use in ACC-616 from: Keiso, D. E., Weygandt, J. J., & Warfield, T. D. (2016). Intermediate accounting (16th ed.). Danvers, MA: John Wiley & Sons, Inc.

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