TY - BOOK AU - Spiceland, J. David. AU - Sepe,James F. AU - Tomassini,Lawrence A. TI - Intermediate accounting SN - 9780072933376 U1 - 657.044 19 PY - 2007///. CY - Boston, Singapore, Seoul : PB - McGraw-Hill/Irwin KW - Accounting N1 - 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 ER -