03249cam a2200313 i 450000100090000000300040000900500170001300800410003001000170007102000450008802000270013304000230016004200080018305000230019108200170021410000410023124501930027225000220046526400450048730000400053233600260057233700280059833800270062650400510065350513790070452006710208365000160275477601650277022243293OSt20241216135226.0210917s2023    nyu      b    001 0 eng    a  2021045786  a9781264134526q(paperback ;qalk. paper)  z9781264387403q(ebook)  aDLCbengerdacDLC  apcc00aHF5636b.S773 202300a657/.0442231 aSpiceland, J. David,d1949-eauthor.10aIntermediate accounting /cJ. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne B. Thomas, University of Oklahoma, Jennifer Winchel, University of Virginia.  aEleventh edition. 1aNew York, NY :bMcGraw Hill LLC,c[2023]  a1 volume (various pagings) ;c29 cm  atextbtxt2rdacontent  aunmediatedbn2rdamedia  avolumebnc2rdacarrier  aIncludes bibliographical references and index.  aSection 1: The Role of Accounting as an Information System -- Chapter 1: Environment and Theoretical Structure of Financial Accounting -- Chapter 2: Review of the Accounting Process -- Chapter 3: The Balance Sheet and Financial Disclosures -- Chapter 4: The Income Statement, Comprehensive Income, and the Statement of Cash Flows -- Chapter 5: Time Value of Money Concepts -- Chapter 6: Revenue Recognition -- Section 2: Assets -- Chapter 7: Cash and Receivables -- Chapter 8: Inventories: Measurement -- Chapter 9: Inventories: Additional Issues -- Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition -- Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition -- Chapter 12: Investments -- Section 3: Liabilities and Shareholders’ Equity -- Chapter 13: Current Liabilities and Contingencies -- Chapter 14: Bonds and Long-Term Notes -- Chapter 15: Leases -- Chapter 16: Accounting for Income Taxes -- Chapter 17: Pensions and Other Postretirement Benefits -- Chapter 18: Shareholders’ Equity -- Section 4: Additional Financial Reporting Issues -- Chapter 19: Share-Based Compensation and Earnings per Share -- Chapter 20: Accounting Changes and Error Corrections -- Chapter 21: The Statement of Cash Flows Revisited -- Appendix -- A: Derivatives -- B: GAAP Comprehensive Case -- C: IFRS Comprehensive Case.  a"Welcome to the new standard in intermediate accounting! Instructors recognize the "Spiceland advantage" in content that's intensive and thorough, as well as in writing that's fluid and precise-together, these combine to form a resource that's rigorous yet readable. By blending a comprehensive approach, clear conversational tone, current updates on key standards, and the market-leading technological innovations of Connectʼ, the Spiceland team delivers an unrivaled experience. As a result of Spiceland's rigorous yet readable learning system, students develop a deeper and more complete understanding of intermediate accounting topics"--cProvided by publisher. 0aAccounting.08iOnline version:aSpiceland, J. David, 1949-tIntermediate accountingbEleventh edition.dNew York, NY : McGraw-Hill LLC, [2023]z9781264387403w(DLC) 2021045787