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Intermediate Accounting provides students with a core body of knowledge and a solid foundation in the necessary procedures, yet offers a streamlined approach more conceptual in nature than other texts. Authors Norton, Diamond and Pagach recognise that the role of the accountant has expanded well beyond basic recording and reporting functions. Accounting professionals must lead businesses and interpret the implications of business transactions and industry events. This text responds to the demands students will face as future accountants, enabling them to think critically and to understand the why of accounting as well as the how.

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• Note: Each chapter includes a Financial Reporting Case, Summary by Learning Objective, Exercises, Cases, On the Web, CPA-Adapted Simulation, and Revisiting the Case
• I Financial Concepts and Financial Statements
• 1 Accounting Foundations
• A The Four Financial Statements
• The Balance Sheet
• The Income Statement
• The Statement of Changes in Stockholders' Equity
• The Statement of Cash Flows
• B The Double-Entry Accounting System and the Accounting Cycle
• The Accounting Equation Review of Debit and Credit Rules
• Illustration: Kettle and Wolf, Inc.
• The Accounting Cycle
• 2 Financial Reporting: The Cornerstone of a Market Economy
• The Economic and Regulatory
• Purposes of Financial Reporting Setting
• Accounting Standards: A Public-Private Partnership
• An International Standard Setter: The IASB Standard
• Setting in Practice: An Economic and Political Process
• The Hierarchy of GAAP
• The FASB's Conceptual
• Framework for Financial
• Reporting Accounting: A Profession in Transition
• 3 The Income Statement and Comprehensive
• Income Disclosures
• The Economic and Accounting Definitions of Income
• The Income Statement: Elements and Reporting Formats
• Recurring and Nonrecurring Items
• Reporting Earnings per Share
• Comprehensive Income Analyzing the Income Statement
• The Quality of Reported Earnings Information
• 4 The Balance Sheet
• The Balance Sheet: Elements and Issues
• The Statement of Changes in Stockholders'
• Equity Tools for Balance Sheet Analysis
• Limitations of Balance Sheet Information
• 5 The Statement of Cash Flows and Other Significant Financial Disclosures
• The Importance of the Statement of Cash Flows
• The Structure of the Statement of Cash Flows
• Preparing the Statement of Cash Flows
• Analyzing the Statement of Cash Flows
• Other Significant Financial Disclosures
• II The Measurement of Income and Assets
• 6 Revenue Recognition
• Conceptual Issues
• Guiding Revenue Recognition
• Revenue Recognition at the Point of Sale
• Revenue Recognition During Production or Before Delivery
• Revenue Recognized at the End of Production but Prior to Delivery
• Revenue Recognition After Delivery and During Collection of Cash
• Challenging Revenue
• Recognition Issues
• International Issues Related to Revenue Recognition
• 7 Cash and Receivables Forms of Cash
• Cash Controls Classifying Receivables
• Accounting for Accounts
• Receivable Recording Notes
• Receivable Cash Inflows and Receivables
• Analysis of Cash and Receivables
• 8 Inventory Recording
• Inventory Costing
• Inventory Choosing an Inventory Method
• Special LIFO Issues Estimating Inventory
• Inventory Errors
• The Lower-of-Cost-or-Market Rule for Valuing Inventory
• Analyzing Inventory
• 9 Operating Assets: Acquisition, Cost Allocation, Impairment, and Disposal
• Characteristics and Presentation of Operating Assets
• Costs at Acquisition Depreciation
• Costs Subsequent to Acquisition
• Changes in Estimate and Changes in Principle Asset
• Impairment Disposal of Operating Assets
• Analysis and Cash Flow Issues
• 10 Intangible Assets
• The Nature of Intangible Assets
• The Initial Measurement of Intangible Assets
• Impairment of Intangible Assets
• Goodwill Research and Development Costs
• III Financial Instruments and Liabilities
• 11 Investments: Debt and Equity Securities
• Investment Activities and Types of Securities
• Accounting for Debt Securities
• Accounting for Equity Securities
• Analysis of Investments
• Impact of Investments on Cash Flow
• 12 Current Liabilities and Contingencies
• Current Liabilities Contingencies
• Analysis of Current Liabilities
• Impact of Current Liabilities on Cash Flow
• 13 Accounting for Long-Term Liabilities: Bonds and Notes Payable
• The Characteristics and Advantages of Debt and Equity Bonds
• Payable Long-Term Notes Payable
• The Analysis of Long-Term Debt
• The Effects of Long-Term Debt on Cash Flow
• 14 Accounting for Leases
• An Overview of Leasing
• Accounting for Leases as a Lessee
• Analyzing Cash Flow: Operating Leases Versus Capital Leases
• Accounting for Leases as a Lessor
• 15 Pensions and Postretirement Plans
• Types of Pension Plans
• Accounting for a Defined Benefit Plan
• Postretirement Obligations
• Presentation and Analysis of Pensions and Postretirement Plans
• Impact of Pension and Postretirement Costs on Cash Flow
• 16 Accounting for Income Taxes
• Accounting for Tax Purposes Versus Accounting for Financial Reporting Purposes
• The Basics of Tax Allocation Additional
• Aspects of Deferred Tax Financial Statement
• Presentation of Tax Amounts
• Analyzing Income Tax Disclosures
• Impact of Deferred Tax on Cash Flows
• IV Stockholders' Equity and Cash Flows
• 17 Stockholders' Equity Corporate Form of Organization
• Stockholders' Equity Overview
• Issuance of Stock Treasury
• Stock Dividends Convertible Securities
• Analysis of Stockholders' Equity Cash Flow
• Issues Related to Stockholders' Equity
• 18 Dilutive Securities and Earnings per Share
• Accounting for Dilutive Securities
• Earnings per Share Analysis
• Issues for Earnings per Share
• Cash Flow Issues Related to EPS Statement of Stockholders' Equity
• 19 Revisiting the Statement of Cash Flows
• Classification of Business Activities
• Cash Flows from Operating Activities--the Indirect Method Versus the Direct Method
• Preparing the Operating Activities Section of the Statement of Cash Flows
• Preparing the Investing Activities Section of the Statement of Cash Flows
• Preparing the Financing Activities Section of the Statement of Cash Flows
• Using the Statement of Cash Flows for Analysis
• Appendices
• A The Time Value of Money
• B Official Accounting Pronouncements