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"--