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| Additional Physical Format: | Online version: Spiceland, J. David, 1949- Intermediate accounting. (OCoLC)1287886937 |
|---|---|
| Document Type: | Book |
| All Authors / Contributors: |
J David Spiceland; Mark Nelson; Wayne Thomas |
| ISBN: | 9781260310177 1260310175 9781260481952 1260481956 |
| OCLC Number: | 1060183596 |
| Notes: | Revised edition of Intermediate accounting, 2018. |
| Description: | xxi, 1293 pages, 85 variously numbered pages : color illustrations ; 28 cm |
| Contents: | 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 -- 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 -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Pensions and other postretirement benefits -- Shareholders' equity -- Share-based compensation and earnings per share -- Accounting changes and error corrections -- The statement of cash flows revisited. |
| Responsibility: | J. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne B. Thomas, University of Oklahoma. |
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