Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini.
Publication details: Boston : McGraw-Hill/Irwin, c2007.Edition: 4th editionDescription: xxvii,1202 p. ill. (some col.) ; 28 cmISBN:- 9780072994025 (alk. paper)
- 0072994029 (alk. paper)
- 9780073215426
- 0073215422
- 657.044 23 SPI
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| 657.044 SPI 19 Intermediate accounting / | 657.044 SPI 2 Intermediate accounting / | 657.044 SPI 20 Intermediate accounting / | 657.044 SPI 20 Intermediate accounting / | 657.044 SPI 21 Intermediate accounting / | 657.044 SPI 21 Intermediate accounting / | 657.044 SPI 22 Intermediate accounting / |
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.
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