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

Contents;

Section 3: Financial instruments and liabilities
Chapter 13: Current liabilities and contingencies
Part A: Current liabilities
Characteristics of liabilities
What is a current liability?
Open accounts and notes
etc.

Part B: Contingencies
Loss contingencies
Gain contingencies

Chapter 14: Bonds and long-term notes
Part A: Bonds
The bond indenture
Recording bonds at issuance
Determining interest - effective interest method
etc.

Part B: Long-term notes
Note issued foe cash
Note exchanged for assets or services
Installment notes
etc.

Part C: Debt retired early, convertible into stock, or providing an option to buy stock
Early extinguishment of debt
Convertible bonds
Bonds with detachable warrants

Chapter 15: Leases
Part A: Accounting by the lessor and lessee
Decision makers' perspective - advantages of leasing
Capital leases and installment notes compared
Lease classification
etc.

Part B: Residual value and bargain purchase options
Residual value
Bargain purchase options

Part C: Other lease accounting issues
Executory costs
Discount rate
Lessor's initial direct costs
etc.

Part D: Special leasing arrangements
Sale - leaseback arrangements
Real estate leases
Leveraged leases

Chapter 16: Accounting for income taxes
Part A: Deferred tax assets and deferred tax liabilities
Conceptual underpinning
Temporary differences
Deferred tax liabilities
etc.

Part B: Other tax accounting issues
Tax rate considerations
Multiple temporary differences
Net operating losses
etc.

Chapter 17: Pensions and other postretirement benefits
Part A: The nature of pension plans
Defined contribution pension plans
Defined benefit pension plans
Pension expense - an overview

Part B: The pension obligation and plan assets
The pension obligation
Pension plan assets

Part C: Determining pension expense
The relationship between pension expense and changes in the PBO and plan assets
Recording the periodic expense and periodic funding

Part D: Reporting issues
Putting the pieces together
Reconciliation of funded status with the amount recognized in the balance sheet
Minimum liability
etc.

Part E: Postretirement benefits other than pensions
What is a postretirement benefit plan?
Postretirement benefit obligation
etc.

Chapter 18: Shareholders' equity
Part A: The nature of shareholders' equity
Financial reporting overview
The corporate organization

Part B: Paid -in capital
Fundamental share rights
Distinguishing classes of shares
etc.

Part C: Retained earnings
Characteristics of retained earnings
Dividends
etc.

Section 4: Additional financial reporting issues
Chapter 19: Share-based compensation and earnings per share
Part A: Share-based compensation
Stock award plans
Stock option plans
etc.

Part B: Earnings per share
Basic earnings per share
Diluted earnings per share
etc.

Chapter 20: Accounting changes and error corrections
Part A: Accounting changes
Change in accounting principle
Decision makers' perspective - motivation for accounting choices
etc.

Part B: Correction of accounting errors
Prior period adjustments
Error corrections illustrated
etc.

Chapter 21: The statement of cash flows revisited
Part A: The content and value of the statement of cash flows
Decision makers' perspective - usefulness of cash flow information
Cash inflows and outflows
etc.

Part B: Preparing an SCF: The direct method of reporting cash flows from operating activities
using a spreadsheet

Part C: Preparing an SCF: The indirect method of reporting cash flows from operating activities
Getting there through the back door
Components of net income that do not increase or decease cash
etc.

Includes bibliographical references and index.