Intermediate accounting
著者
書誌事項
Intermediate accounting
J. Wiley, c2012
14th ed
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注記
"Kieso, Weygandt, Warfield, team for success"
Includes bibliographical references and index
内容説明・目次
内容説明
The bestselling book on intermediate accounting, Kieso is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field. They'll learn how to leverage everyday accounting programs like Excel, GLS, and other computerized accounting software giving them a strong background in the tools needed in the accounting profession. Intermediate Accounting 14th Edition is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change. There are three areas of major importance that are now incorporated extensively into the text: New way of looking at GAAP, Convergence of U.S. GAAP and IFRS, and Fair Value Movement. The core of Kieso's value statement continues to be authoritativeness and preparation for the profession (CPA exam).
New to This Edition:*Expanded and Updated Coverage of IFRS: Some of this new content has been adapted from the recently published Intermediate Accounting, IFRS Accounting. In addition, readers will benefit from new end-of-chapter content and assignments specifically related to IFRS.*Critical Thinking and Conceptual Understanding: Building on traditional strengths from previous editions, the new edition includes new Accounting, Analysis, and Principles review exercises to help reinforce these three important elements from each chapter.*Updated Real-world Focus: Contains many new chapter-opening stories and "What Do the Numbers Mean?" boxes. Such applications join theory and practice, and demonstrate the use of accounting in today's business world.*Professional Simulations: This edition includes updated professional simulations that model the latest version of the computerized CPA exam.
目次
1 Financial Accounting and Accounting Standards 2 2 Conceptual Framework for Financial Accounting 42 3 The Accounting Information System 86 4 Income Statement and Related Information 158 5 Balance Sheet and Statement of Cash Flows 212 6 Accounting and the Time Value of Money 308 7 Cash and Receivables 364 8 Valuation of Inventories: A Cost-Basis Approach 434 9 Inventories: Additional Valuation Issues 492 10 Acquisition and Disposition of Property, Plant, and Equipment 554 11 Depreciation, Impairments, and Depletion 604 12 Intangible Assets 664 13 Current Liabilities and Contingencies 720 14 Long-Term Liabilities 782 15 Stockholders' Equity 842 16 Dilutive Securities and Earnings per Share 904 17 Investments 974 18 Revenue Recognition 1064 19 Accounting for Income Taxes 1142 20 Accounting for Pensions and Postretirement Benefits 1208 21 Accounting for Leases 1288 22 Accounting Changes and Error Analysis 1366 23 Statement of Cash Flows 1434 24 Full Disclosure in Financial Reporting 1512
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