000			03347cam a2200385 i 4500
999			_c85777 _d85777
001			22243293
005			20240226165615.0
008			210917s2023 nyu b 001 0 eng
010			_a 2021045786
020			_a 1264134525
020			_a9781264134526
040			_aDLC _beng _erda _cDLC
041			_aeng
042			_apcc
050	0	0	_aHF5636 _b.S773 2023
082	0	0	_a657/.044 _223
100	1		_aSpiceland, J. David, _d1949- _eauthor.
245	1	0	_aIntermediate accounting / _cJ. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne B. Thomas, University of Oklahoma, Jennifer Winchel, University of Virginia.
250			_aEleventh edition.
264		1	_aNew York, NY : _bMcGraw Hill LLC, _c[2023]
300			_a1 volume (various pagings) ; _c29 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aSection 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
520			_a"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"-- _cProvided by publisher.
650		0	_aAccounting.
700	1		_aNelson, Mark _q(Mark W.), _eauthor
700	1		_aThomas, Wayne B. _d1969- _eauthor.
700	1		_aWinchel, Jennifer _eauhtor
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK