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