CHAPTER 16

ERROR CORRECTION

CHAPTER 17

STATEMENT OF CASH FLOWS

CFAS – PG 144 PROBLEM 2.1

Proceeds from sale of equip 800K

Acquisition of building for cash (7M)

Purchase of marketable secu not CE (500K)

Collection of note rece 1.1M

INVESTING ACTIVITIES (5.6M)

CHAPTER 18

BOOK VALUE PER SHARE

CHAPTER 19

BASIC EARNINGS PER SHARE

CFAS – PG 309 (Weighted average number of shares outstanding)

CFAS – PG 325 PROBLEM 2.1 (BEPS)

CHAPTER 20

DILUTED EARNINGS PER SHARE

CFAS – PG 317 (DEPS)

CFAS – PG 318 (DEPS)

CHAPTER 21

DILUTED EARNINGS PER SHARE

Multiple potential ordinary shares

PRACT VOL 2 – PROBLEM 35-6

PRACT VOL 2 – PROBLEM 35-1

CHAPTER 22

HYPERINFLATION

CFAS – PG 286
QUESTION: WHAT IS THE AMOUNT OF TOTAL ASSETS/LIAB AFTER RESTATEMENT FOR HYPERINFLATION?

CHAPTER 23

CURRENT COST ACCOUNTING

- Unrealized holding gain

- Realized holding gain
- Gain on sale of land
- Depreciation in historical cost
- Depreciation in current cost
- Net current cost of PPE
- Amount of equipment and inventory
- COGS in current cost
- Inflation component of the increase in current cost
What is the amount of the depreciation that should be reported in the current cost income statement
for 20xx?
What is the amount to be reported as current cost of sales for 20xx?