Intermediate accounting Loren A. Nikolai, John D. Bazley.
Detalles de publicación: Boston, MA PWS-Kent Pub. Co. c1988.Edición: 4th edDescripción: xviii, 1416, [54] p. col. ill. 24 cmISBN:- 0534077048
- 657/.044
- HF5635 .I526 1988
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Rev. ed. of: Intermediate accounting / Loren A. Nikolai ... [et al.]. 3rd. ed. c1985.
Includes bibliographical references and index.
Tabla de contenidos provista por Syndetics
- Part I Financial Reporting: Concepts, Financial Statements, and Related Disclosures
- 1 The Environment of Financial Reporting
- 2 Financial Reporting: Its Conceptual Framework
- 3 The Balance Sheet and Statement of Changes in Stockholders'' Equity
- 4 The Income Statement and Statement of Cash Flows
- 5 Additional Aspects of Financial Reporting and Financial Analysis
- Part II Financial Reporting: Asset Measurement and Income Determination
- 6 Cash and Receivables
- 7 Inventories: Cost Measurement and Flow Assumptions
- 8 Inventories: Special Valuation Issues
- 9 Property, Plant, and Equipment: Acquisition and Disposal
- 10 Depreciation and Depletion
- 11 Intangibles
- Part III Financial Reporting: Valuation of Liabilities and Investments
- 12 Current Liabilities and Contingencies
- 13 Long-Term Liabilities and Receivables
- 14 Investments
- Part IV Financial Reporting: STOCKHOLDERS'' Equity
- 15 Contributed Capital
- 16 Earnings Per Share and Retained Earnings
- Part V Financial Reporting: Special Topics
- 17 Income Recognition and Measurement of Net Assets
- 18 Accounting for Income Taxes
- 19 Accounting for Postemployment Benefits
- 20 Accounting for Leases
- 21 The Statement of Cash Flows
- 22 Accounting Changes and Errors
- Appendices
- A The Coca-Cola Company 2001 Annual Report: Financial Section
- B List of Official Pronouncements of the AICPA and FASB
- C Review of the Accounting Process
- D Compound Interest
- E Accounting for Changes in Price