Intermediate accounting /
Spiceland, J. David
Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini. - 4th edition. - Boston : McGraw-Hill/Irwin, c2007. - xxvii,1202 p. ill. (some col.) ; 28 cm.
TABLE OF CONTENT
The role of accounting an an information system
environment and theoretical structure of financial accounting
review of accounting process
the balance sheet and financial disclosures
the income statement and statement of cash flows
income measurement and profitability analysis
time value of money concepts
Economic resources
cash and receivables
inventories: measurement
inventories: additional issues
operational assets: acquisition and deposition
operational assets: utilization and impairment
Financial instruments and liabilities
investments
current liabilities and contingencies
bonds and long term notes
leases
accounting for income taxes
pensions and other post retirement benefits
share holders equity
Additional financial reporting issues
share based compensation and earnings per share
accounting changes and error corrections
the statement of cash flows revisited
Includes bibliographical references and indexes.
9780072994025 (alk. paper) 0072994029 (alk. paper) 9780073215426 0073215422
2005044528
Accounting.
657.044 / SPI
Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini. - 4th edition. - Boston : McGraw-Hill/Irwin, c2007. - xxvii,1202 p. ill. (some col.) ; 28 cm.
TABLE OF CONTENT
The role of accounting an an information system
environment and theoretical structure of financial accounting
review of accounting process
the balance sheet and financial disclosures
the income statement and statement of cash flows
income measurement and profitability analysis
time value of money concepts
Economic resources
cash and receivables
inventories: measurement
inventories: additional issues
operational assets: acquisition and deposition
operational assets: utilization and impairment
Financial instruments and liabilities
investments
current liabilities and contingencies
bonds and long term notes
leases
accounting for income taxes
pensions and other post retirement benefits
share holders equity
Additional financial reporting issues
share based compensation and earnings per share
accounting changes and error corrections
the statement of cash flows revisited
Includes bibliographical references and indexes.
9780072994025 (alk. paper) 0072994029 (alk. paper) 9780073215426 0073215422
2005044528
Accounting.
657.044 / SPI