Intermediate accounting /
J. David Spiceland, [and 3 others].
- Eleventh edition.
- xxxiii, 1286 pages : illustrations (some color) ; 28 cm.
Includes bibliographical references and index.
Section 1 The role of accounting as an information system -- Environment and theoretical structure of financial accounting -- Review of the accounting process -- The balance sheet and financial disclosures -- The income statement, comprehensive income, and the statement of cash flows -- Time value of money concepts -- Revenue recognition -- Section 2 Assets -- Cash and receivables -- Inventories: measurement -- Inventories: additional issues -- Property, plant, and equipment and intangible assets: acquisition -- Property, plant, and equipment and intangible assets: utilization and disposition -- Investments -- Section 3 Liabilities and shareholders' equity -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Pensions and other postretirement benefits -- Shareholder's Equity -- Section 4 Additional financial reporting issues -- Share-based compensation and earnings per share -- Accounting changes and error corrections -- The statement of cash flows revisited.
"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"-- Provided by publisher