A AAII. See American Association of Individual Investors AAR. See
I-1 Index A financial reporting issues,3: 696–713 Expenses: Compensation–Retirement AAII. see American Association of cash flow statements,3: 706–709 Benefits (ASC 715),3: 737 Individual Investors earnings and balance sheets, Fair Value Measurements and AAR. see average accounting rate of 3:697–706 Disclosures (ASC 820), 3:475n.2 return accounting costs, 2:28 General Electric disclosures, 3:138 Abbott Laboratories, 4:135–136; 5:213 accounting equation, 3:12 Income Taxes (ASC 740), 3:566 ABG Gas Supply LLC, 3:708 accounting estimates, 3:698–699 Interest (ASC 835), 3:486n.11 ability to take risk, investors’, 4:417–419. Accounting for Income Taxes (SFAS 109), Leases (ASC 840), 3:526n.29, 526n.31, see also risk tolerance 3:566 635n.12 AbitibiBowater Inc., 3:520–522 Accounting for the Costs of Computer Statement of Cash Flows (ASC 230), abnormal returns, 5:124 Software to be Sold, Leased, or 3:529n.32 ABP (pension fund), 4:434–435 Otherwise Marketed (SFAS 86), Accounting Standards Updates (ASUs), absolute advantage, 2:347–354 3:489 3:138, 168n.24, 169 absolute dispersion, 1:430 accounting goodwill, 3:240 accounting systems, 3:73–75 absolute frequency, 1:395 accounting policies debits and credits, 3:74–75, 78–94 absolute priority rule, 5:483 changes in, 3:137–138 flow of information in,3: 74 absolute return, for alternative disclosures relating to, 3:135–138 Investment Advisers Ltd. case study, investments, 6:129–130 retrospective application of, 3:184 3:78–94 absolute risk objectives, 4:416 accounting process, 3:53–70 account reviews absorption approach to trade balance, financial statements in,3: 68–70 firm policies on,1: 105 2:449–450 Investment Advisers Ltd.
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