Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini.

Table of Content
1 Environment and Theoretical Structure of Financial Accounting
2 Review of the Accounting Process
3 The Balance Sheet and Financial Disclosures
4 The Income Statement and Statement of Cash Flows
5 Income Measurement and Profitability Analysis
6 Time Value of Money Concepts Economic Resources
7 Cash and Receivables
8 Inventories: Measurement
9 Inventories: Additional Issues
10 Operational Assets: Acquisition and Disposition
11 Operational Assets: Utilization and Impairment Financial Instruments
12 Investments
13 Current Liabilities and Contingencies
14 Bonds and Long-Term Notes
15 Leases
16 Accounting for Income Taxes
17 Pensions and Other Postretirement Benefits Additional Topics
18 Shareholders’ Equity
19 Share-Based Compensation and Earnings per Share
20 Accounting Changes and Error Corrections
21 The Statement of Cash Flows Revisited
Appendix A: Derivatives
Appendix B: FedEx Financial Statements
Glossary Index

Includes bibliographical references and indexes p. 1183-1202