Intermediate accounting
著者
書誌事項
Intermediate accounting
（McGraw-Hill international editions, . Accounting series）
Irwin/McGraw-Hill, 2001
5th ed., International ed
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
The mission of this text is to present critical concepts in a clear, concise way that is most helpful to learning and enhancing the student's interest. Rather than emphasizing rote learning of rules and regulations, the authors underscore how important it is for users and preparers of financial statements to understand accounting principles and how they are applied in financial reporting decisions. The text presents GAAP as the current solution to a continually evolving host of financial reporting questions. By acquainting students with the political nature of standard setting, the reader becomes aware that both users and preparers are affected by the outcome of the standard setting process.
目次
PART I. FOUNDATION AND REVIEW1. The Environment of Accounting2. The FASB's Conceptual Framework of Accounting3. Review: The Accounting Information Processing System4. Review: The Income Statement and the Retained Earnings Statement5. Review: The Balance Sheet and the Statement of Cash Flows6. Interest: Concepts of Future and Present ValuePART II. ASSET RECOGNITION AND MEASUREMENT7. Revenue and Expense Recognition8. Cash and Receivables9. Inventory: Basic Valuation Methods10. Inventory: Alternative Valuation Methods11. Operational Assets: Acquisition, Disposal, and Exchange12. Operational Assets: Depreciation and Impairment13. Intangible Assets and Natural Resources14. Investments in Debt and Equity Securities PART III. LIABILITIES15. Short-Term Liabilities16. Long-Term Liabilities17. Accounting for Leases18. Accounting for Pensions and Other Postemployment Benefits19. Accounting for Income TaxesPART IV. OWNERS' EQUITY20. Corporations: Contributed Capital21. Corporations: Retained Earnings and Stock Options22. Earnings per SharePART V. SPECIAL TOPICS23. Statement of Cash Flows24. Accounting Changes and Error Corrections25. Special Topics: Disclosures, Segment Reporting,and Interim Reporting.
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