Spiceland, J. David, 1949-

Intermediate accounting / J. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne B. Thomas, University of Oklahoma, Jennifer Winchel, University of Virginia. - Eleventh edition. - 1 volume (various pagings) ; 29 cm

Includes bibliographical references and index.

Section 1: The Role of Accounting as an Information System
Chapter 1: Environment and Theoretical Structure of Financial Accounting
Chapter 2: Review of the Accounting Process
Chapter 3: The Balance Sheet and Financial Disclosures
Chapter 4: The Income Statement, Comprehensive Income, and the Statement of Cash Flows
Chapter 5: Time Value of Money Concepts
Chapter 6: Revenue Recognition

Section 2: Assets
Chapter 7: Cash and Receivables
Chapter 8: Inventories: Measurement
Chapter 9: Inventories: Additional Issues
Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition
Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
Chapter 12: Investments

Section 3: Liabilities and Shareholders’ Equity
Chapter 13: Current Liabilities and Contingencies
Chapter 14: Bonds and Long-Term Notes
Chapter 15: Leases
Chapter 16: Accounting for Income Taxes
Chapter 17: Pensions and Other Postretirement Benefits
Chapter 18: Shareholders’ Equity

Section 4: Additional Financial Reporting Issues
Chapter 19: Share-Based Compensation and Earnings per Share
Chapter 20: Accounting Changes and Error Corrections
Chapter 21: The Statement of Cash Flows Revisited

Appendix
A: Derivatives
B: GAAP Comprehensive Case
C: IFRS Comprehensive Case

"Welcome to the new standard in intermediate accounting! Instructors recognize the "Spiceland advantage" in content that's intensive and thorough, as well as in writing that's fluid and precise-together, these combine to form a resource that's rigorous yet readable. By blending a comprehensive approach, clear conversational tone, current updates on key standards, and the market-leading technological innovations of Connect®, the Spiceland team delivers an unrivaled experience. As a result of Spiceland's rigorous yet readable learning system, students develop a deeper and more complete understanding of intermediate accounting topics"--

1264134525 9781264134526

2021045786


Accounting.

HF5636 / .S773 2023

657/.044