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Notes Chapter 4 REG

Notes Chapter 4 REG

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Published by cpacfa
CPA Study Notes - REG
CPA Study Notes - REG

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Published by: cpacfa on Mar 05, 2008
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02/06/2015

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ZEN ! Oitew Gbkvtez 4bttv<))~~~/gvk!gmk/izn
 Vkztoezwb`v Tkrkt`io
Mizakt`io
 Oi n)c `w zegino`|ed io k giotz`jut`io im vziveztp ti k V)W `o zetuzo miz V)W `otezewt
Ergevt`iow! Tbe }kcue im V)W `otezewt kg{u`zed miz wez}`gew `w izd`okzp `ogiae ti tbe vkztoez ! Vziveztp giotz`juted wujlegt ti ergeww c`kj`c`tp# tbe ergeww kaiuot `w tkrkjce jiit kw k nk`o ti tbe vkztoez @o`t`kc jkw`w im giotz`jut`on vkztoezw `otezewt
Gkwb ‗ kaiuot giotz`juted
Vziveztp ‗ kdluwted jkw`w "OJ]
3C`kj`c`t`ew? ! vut `o jp vkztoez kod `w kwwuaed jp itbez vkztoezw ~b`gb zeduged tbe`z jkw`w
Wez}`gew ‗ MA] kod tkrkjce ti vkztoez 
C`kj`c`t`ew ‗ itbez vkztoez‐w vut `o# kod `w kwwuaed jp `ogia`on vkztoez K vkztoez‐w bicd`on vez`id miz b`w V)W `otezewt `ogcudew tbe bicd`on vez`id im tbe vziveztp giotz`juted `m tbe vziveztp ~kw k gkv`tkc kwwet iz wegt`io ;:7; kwwet `o tbe bkodw im tbe vkztoez ^beo k vkztoez giotz`jutew vziveztp# tbe ju`ct `o nk`o iz ciww ~`tb zewvegt ti tbe giotz`juted vziveztp ~beo wicdauwt je kccigkted ti tbe giotz`jut`on vkztoez Vkztoez jkw`w mizauckJen`oo`on gkv`tkc kggiuot XGkwb ( MA] wez}`gew ( OJ] im kwwetwQ( % im kcc `ogiae! % im kcc ciwwew XVkztoez akp tkhe k V)W ciww kw k dedugt`io uv ti tbe`z jkw`wQ! ^`tbdzk~kcw XVziveztp d`wtz`jut`io zeduge jp OJ] uv ti 6 `o gkv`tkc kggiuotQ1 Eod`on gkv`tkc kggiuot( % zegiuzwe c`kj`c`t`ew XPiuz wbkze im c`kj`c`t`ewQ1 Pekz eod jkw`wJkw`w kod gkv`tkc kggiuot kze d`mmezeotJkw`w 1 Gkv`tkc kggiuot ( vkztoezw wbkze im c`kj`c`t`ew^beo k V)W teza`oktew
Ivezkt`iow gekwe
56% iz aize im tbe titkc V)W `otezewt `o jitb gkv`tkc kod vzim`tw `w wicd iz ergbkonew ~`tb`o kop ; pz vez`id
Tbeze kze ceww tbko t~i vkztoezwTzkowkgt`iow jet~eeo tbe vkztoez kod tbe V)W
Zeckted vkztp ciww "^ZkV `w oit kcci~ed
Zeckted vkztp nk`o `w izd`okzp `ogiaeK vkztoez auwt `ogcude b`w d`wtz`jut`}e wbkze im V)W `ogiae# e}eo `m oit zege`}ed# `o b`w tkr zetuzo miz b`wtkrkjce pekz E}eot Tkr giowe{ueogeJkw`w @avkgt@ogiae Tkrkjce @ogzekwe^`tbdzk~kcw Oio!tkrkjce DegzekweTkr ciwwew c`a`ted ti jkw`w "–kt z`wh‑# uouwed ciwwew gko je gkzzpmiz~kzd uot`c jkw`w jegiaew k}k`ckjce
;
 
ZEN ! Oitew Gbkvtez 4bttv<))~~~/gvk!gmk/izn
Nukzkoteed Vkpaeotw ‗ c`he wkckzp ti vkztoezw
Miz tbe V)W# `t‐w k tkr dedugt`io
Miz tbe vkztoez# `tw tkrkjce kw izd`okzp `ogiae "akp kcwi je `ogcuded kw vkzt im wecm eavcipaeot ekzo`onwTkr ecegt`iow
Aiwt ecegt`iow tbkt kmmegt tbe gkcguckt`io im tkrkjce `ogiae "devzeg`kt`io# C@MI kze akde jp tbe V)WIznko`|kt`iokc erveod`tuzew kod wtkzt!uv giwtw
Wkae kw jemize
Tkr ‗ erveowe $5#666# kaizt`|e ergeww i}ez ;26 aiotbw
NKKV zuce ‗ erveowe kccWpod`gkt`io giwt# giwtw iz zk`w`on gkv`tkc kze oit dedugt`jce^beo k V)W tzkowmezw gkv`tkc iz vzim`tw ti k gzed`tiz ti wkt`wmp dejtw# tbe gkogecckt`io im dejt `w zegino`|ed kw`ogiae jp tbe V)W@od`}`dukc vkztoezw zevizt oet `ogiae)ciww io wgbeduce E# kod ekgb vkztoez net tbe`z i~o H!; Oio!c`{u`dkt`on d`wtz`jut`iow 1 ~`tbdzk~kcw
Neoezkccp oio!tkrkjce
Tbe d`wtz`jut`io zedugew jkw`w# `m vziveztp# jp tbe OJ]
Zedugt`io `o jkw`w `w c`a`ted ti V)W jkw`w# gko‐t ni jeci~ |eziC`{u`dkt`on d`wtz`jut`iow ‗ oit wuze ~bkt @ oeed ti hoi~ "Z4!;2^`tbdzk~kcJkw`w uwedWtivv`on vi`ot Oio!c`{u`dkt`onOJ] kwwet tkheoWtiv kt \eziC`{u`dkt`onV)W `otezewtAuwt |ezi iutkggiuotWkce im V)W `otezewt "c`{u`dkt`io
N)c io tzkowmez tzekted kw gkv`tkc n)c
Ergevt`io< bit kwwetw wicd miz gkwb kze tzekted kw izd`okzp `ogiae/ Bit kwwetw kze<! Uozekc`|ed zege`}kjcew! Kvvzeg`kted `o}eotizpZet`zeaeot iz dektb im vkztoez 
Vkpaeotw miz tbe `otezewt `o V)W kwwetw zewuct `o gkv`tkc nk`o)ciww ti tbe degekwed vkztoez 
 Ewtkte# Tzuwt kod N`mt Tkrkt`io
Uo`m`ed ewtkte kod n`mt tkr "tzkowmez tkr
Guauckt`}e c`met`ae n`mtw ‗ n`mtw uodez ;:#666 vez vezwio vez pekz kze tkr mzee
Dektb t`ae tzkowmezw ‗ tbe gzed`t miz c`met`ae n`mtw "$745#266 ereavtw tbe m`zwt ; a`cc`io im c`met`ae tzkowmezw@ogiae tkrkt`io zucew miz ewtktew kod tzuwtwD`wtz`jutkjce oet `ogiae "DO@ mizauckEwtkte)tzuwt nziww `ogiae X`ogcudew gkv`tkc nk`owQ! ewtkte)tzuwt dedugt`iow1 kdluwted titkc `ogiae XMiza ;64;# c`oe ;>Q
:
 
ZEN ! Oitew Gbkvtez 4bttv<))~~~/gvk!gmk/izn
( tkr ereavt `ogiae! gkv`tkc nk`ow Xkttz`jutkjce ti gizvuwQ1 D`wtz`jutkjce Oet @ogiae "DO@Giotz`jut`iow ti k gbkz`tp kze dedugt`jce "ko uoc`a`ted gbkz`tkjce dedugt`io `w kcci~ed `m wugb giotz`jut`iow kze vzi}`ded miz `o tbe ~`cc@ogiae d`wtz`juted ti tbe jeoem`g`kz`ew zetk`ow tbe wkae gbkzkgtez "tkr ereavt# viztmic`i# vkww`}e# etg kw `t bkdkt tbe m`dug`kzp ce}ec "~b`gb `w tbe wkae kw igguzw `o vkztoezwb`v tkrkt`ioTbe `ogiae d`wtz`jut`io dedugt`io e{ukcw tbe cewwez im<
Kgtukc d`wtz`jut`io ti jeoem`g`kzp# iz 
DO@ ceww tkr ereavt `ogiaeKooukc ewtkte `ogiae tkr "miza ;64;
Ze{u`zed ~beo kooukc `ogiae ergeedw $=66
Tkr pekz ‗ ko ewtkte akp ecegt ti bk}e e`tbez k gkceodkz iz m`wgkc pekz 
Ko ewtkte `w ereavt mzia akh`on ewt`akted tkr vkpaeotw miz `t m`zwt t~i tkr pekzwKooukc tzuwt `ogiae tkr "miza ;64;
Kcc tzuwtw auwt uwe k gkceodkz pekz "ergevt tkr ereavt tzuwtw
Tzuwt akp dedugt kaiuotw d`wtz`juted ti jeoem`g`kz`ew uv ti DO@Wi m`c`on ze{u`zeaeotw miz ewtktew "gkceodkz iz m`wgkc kod tzuwtw "gkceodkz d`mmez 
W`avce tzuwtw
‗ gko iocp akhe d`wtz`jut`iow iut im guzzeot `ogiae# `t gkooit akhe d`wtz`jut`iow mzia tbe tzuwtgizvuw
Giavcer tzuwtw
 ‗ akp kgguauckte guzzeot `ogiae# akp d`wtz`jute vz`og`vkc# gko tkhe gbkz`tkjce giotz`jut`iodedugt`ioTbe ewtkte tkr "miza >6=
M`c`on ze{u`zeaeotw ‗ nziww ewtkte ergeedw : a`cc`io
Miza >6= auwt je m`ced ~`tb`o 0 aiotbw kmtez tbe degedeot‐w dektb# uoceww ko erteow`io `w ze{uewtedMizauckMA] im kwwetw! C`kj`c`t`ew1 oet ~iztb! tzkowmezw1 zeak`odez , tkr zktew1 ewtkte tkr! Gzed`tw! wtkte tkr1 Medezkc ewtkte tkr dueNziww ewtkte ‗ tbe }kcue kt tbe dektb im kcc tbe degedeot‐w ~izcd~`de vziveztp
MAP im vziveztp i~oed
@owuzkoge vzigeedw
@ogiavcete n`mtw
Ze}igkjce tzkowmezw
Kcc vziveztp eot`tced ti je zege`}ed
7

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