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Intermediate accounting Lynn L. Rees, David A. Rees.

Por: Colaborador(es): Detalles de publicación: Mason, Ohio Thomson/South-Western c2004.Descripción: xx, 1011, [17] p. ill. 29 cmISBN:
  • 032406876X
Tema(s): Clasificación CDD:
  • 657.044 R3281i 21
Clasificación LoC:
  • HF5635 .R293 2004
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Descripciones mejoradas de Syndetics:

Designed for the intermediate financial accounting course, this text focuses on relating accounting concepts to accounting practice. Of the book's 21 chapters, eight are devoted to the FASB's Conceptual Framework and accounting concepts. This conceptual approach is consistent with the call for a focus on learning instead of memorizing.

Includes bibliographical references and index.

Tabla de contenidos provista por Syndetics

  • Part 1 Foundations
  • 1 Development of Accounting and Financial Reporting
  • 2 Review of the Accounting Cycle and Financial Reporting
  • 3 Introduction to Financial Statement Analysis
  • 4 The Conceptual Framework of Accounting
  • Part 2 Applying the Conceptual Framework
  • 5 Historical Cost Principle: Acquiring Assets
  • 6 Matching Principle: Recognizing Costs of Inventory as Expenses
  • 7 Matching Principle: Immediate Recognition and Systematic and Rational Allocation
  • 8 Revenue Recognition Principle
  • 9 Reporting Income: Classifications and EPS
  • 10 Financial Reporting for Assets
  • 11 Present Value Principle - Incurring Long-Term Liabilities
  • 12 Financial Reporting for Liabilities
  • 13 Legal Capital and Basic Stockholders'' Equity Transactions
  • 14 More Transactions with and Reports to Owners
  • 15 Financial Reporting for Marketable Securities and Comprehensive Income
  • 16 Statement of Cash Flows
  • Part 3 Special Reporting Issues
  • 17 Accounting for Leases
  • 18 Accounting for Pensions
  • 19 Accounting for Income Taxes
  • 20 Foreign Currency Transactions
  • 21 Foreign Currency Hedge Accounting
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