TY  - BOOK
AU  - Spiceland,J.David
TI  - Intermediate accounting
SN  - 9781264134526
AV  - HF5636 .S773 2023
U1  - 657/.044 23
PY  - 2023///]
CY  - New York, NY
PB  - McGraw Hill LLC
KW  - Accounting
N1  - Includes bibliographical references and index; Section 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
N2  - "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"--
ER  -