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