TY  - BOOK
AU  - Spiceland,J.David
AU  - Nelson,Mark W.
AU  - Thomas,Wayne B.
AU  - Winchel,Jennifer
TI  - Intermediate accounting
SN  - 9781265057473
AV  - HF5636  .S773 2023
U1  - 657.044 23
PY  - 2023///
CY  - New York, NY
PB  - McGraw Hill LLC
KW  - Accounting
N1  - 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
N2  - "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
ER  -