Intermediate accounting
著者
書誌事項
Intermediate accounting
（McGraw-Hill higher education）
McGraw-Hill/Irwin, c2007
Rev. 4th ed., with revised chapter 17 for SFAS 158
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注記
Includes bibliographical references and indexes
"Includes revised chapter 17 on pensions and other postretirement benefits incorporating SFAS 158"--Cover
内容説明・目次
内容説明
Adopters and reviewers praise Intermediate Accounting, 4e, by Spiceland/Sepe/Tomassini for its superior readability, strong supplements package/learning system, good EOC, real-world flavor, consistent quality; and high student engagement. SST 4e will gain support in both traditional and progressive accounting departments, especially those looking for a more concise, decision-making text that reinforces challenging concepts. At 1250 pages (200 pages shorter than the market leader), SST 4e has not sacrificed content for pages. Instead, the authors have created a flexible text with a student friendly writing style that focuses on explaining not only how to apply a procedure, but why it's applied. SST 4e is built around a "Learning System" designed to prepare students for the new CPA exam and the business world, by emphasizing decision making. Acknowledging the diversity of students and their learning styles, the authors have created a clear text and varied supplemental materials to aid the success of every student. SST 4e also provides a flexible and consistent supplemental package for instructors.
目次
Contents in Brief The Role of Accounting as an Information System1 Environment and Theoretical Structure of Financial Accounting2 Review of the Accounting Process3 The Balance Sheet and Financial Disclosures4 The Income Statement and Statement of Cash Flows5 Income Measurement and Profitability Analysis6 Time Value of Money Concepts Economic Resources7 Cash and Receivables8 Inventories: Measurement9 Inventories: Additional Issues10 Operational Assets: Acquisition and Disposition11 Operational Assets: Utilization and Impairment Financial Instruments12 Investments13 Current Liabilities and Contingencies14 Bonds and Long-Term Notes15 Leases16 Accounting for Income Taxes17 Pensions and Other Postretirement Benefits Additional Topics18 Shareholders' Equity19 Share-Based Compensation and Earnings per Share20 Accounting Changes and Error Corrections21 The Statement of Cash Flows RevisitedAppendix A: DerivativesAppendix B: FedEx Financial StatementsGlossaryIndex
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