000			03304cam a2200337 i 4500
001			22243293
003			OSt
005			20241216135226.0
008			210917s2023 nyu b 001 0 eng
010			_a 2021045786
020			_a9781264134526 _q(paperback ; _qalk. paper)
020			_z9781264387403 _q(ebook)
040			_aDLC _beng _erda _cDLC
042			_apcc
050	0	0	_aHF5636 _b.S773 2023
082	0	0	_a657/.044 _223
100	1		_aSpiceland, J. David, _d1949- _eauthor.
245	1	0	_aIntermediate accounting / _cJ. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne B. Thomas, University of Oklahoma, Jennifer Winchel, University of Virginia.
250			_aEleventh edition.
264		1	_aNew York, NY : _bMcGraw Hill LLC, _c[2023]
300			_a1 volume (various pagings) ; _c29 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references and index.
505			_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.
520			_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.
650		0	_aAccounting.
776	0	8	_iOnline version: _aSpiceland, J. David, 1949- _tIntermediate accounting _bEleventh edition. _dNew York, NY : McGraw-Hill LLC, [2023] _z9781264387403 _w(DLC) 2021045787
942			_2lcc _c29
999			_c302797 _d302797