书目详细信息
： Intermediate accounting /
书目信息 机读格式(MARC)
| ISBN： | 9781260310177 |
|---|---|
| 语种代码： | eng |
| 个人名称： | Spiceland, J. David,1949- |
| 题名： | Intermediate accounting / J. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne Thomas, University of Oklahoma. |
| 版本说明： | Tenth Edition. |
| 出版发行项： | New York : McGraw-Hill Education, [2020] |
| 载体形态： | xxxi, 1293, A-29, B-5, C-4, G-10, I-29, P-6 pages : color illustrations ; 29 cm |
| 一般附注： | "Previous editions |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | Section 1. The role of accounting as an information system: 1. Environment and theoretical structure of financial accounting -- 2. Review of the accounting process -- 3. The balance sheet and financial disclosures -- 4. The income statement, comprehensive income, and the statement of cash flows -- 5. Time value of money concepts -- 6. Revenue recognition -- Section 2. Assets: 7. Cash and receivables -- 8. Inventories: measurement -- 9. Inventories: additional issues -- 10. Property, plant, and equipment and intangible assets: acquisition -- 11. Property, plant, and equipment and intangible assets: utilization and disposition -- 12. Investments -- Section 3. Liabilities and shareholder's equity: 13. Current liabilities and contingencies -- 14. Bonds and long-term notes -- 15. Leases -- 16. Accounting for income taxes -- 17. Pensions and other postretrirement benefits -- 18. Shareholders' equity -- Section 4. Additional financial reporting issues: 19. Share-based compensation and earnings per share -- 20. Accounting changes and error corrections -- 21. The statement of cash flows revisited -- Appendix A: Derivatives -- Appendix B: GAAP comprehensive case -- Appendix C: IFRS comprehensive case -- Glossary -- Index -- Present and future value tables. |