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This video summarizes the beginning steps of creating a cash flow statement.
Statement of Cash Flow is composed of three different sections, in order:
1) Operating activities
2) Investing Activities
3) Financing Activities
Convertible bonds are accounted for because they represent a hybrid financial instrument that combines features of both debt and equity.
This video explains how we account convertible Bonds into Common Stock.
Intellectual property is any property that results from intellectual, creative processes—the products of an individual’s mind themselves.
Examples of IP include:
Inventions
Literary and artistic works
Symbols, images, names, and logos used in commerce
Copyrights
Patents
Trademarks Designs
Trade secrets
How to account for the Right of use Asset
Accounting for Pensions
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