Intermediate accounting
著者
書誌事項
Intermediate accounting
J. Wiley, c2001
10th ed., Wiley international ed
- international ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Exposing the reader to the foundations of accounting through visual features which teach and reinforce the topics covered, this new edition of the text contains increased international coverage, a new interactive CD-ROM, together with a new web site.
目次
- Financial accounting and accounting standards
- conceptual framework underlying financial accounting
- the accounting information system
- income statement and related information
- balance sheet and statement of cash flows
- accounting and the time value of money
- cash and receivables
- valuation of inventories - a cost basis approach
- inventories: additional valuation issues
- acquisition and disposition of property, plant and equipment
- depreciation, impairments, and depletion
- intangible assets
- current liabilities and contingencies
- long-term liabilities
- stockholders' equity: contributed capital
- stockholders' equity: retained earnings
- dilutive securities and earnings per share
- investments
- revenue recognition
- accounting for income taxes
- accounting for pensions and postretirement benefits
- accounting for leases
- accounting changes and error analysis
- statement of cash flows
- full disclosure in financial reporting.
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