Intermediate accounting. /
J. David Spiceland, James F. Sepe, Mark W. Nelson
- 7th ed.
- New York: McGraw-Hill/Irwin, 2013.
- xxxix, 1339 p. + [various pagings].: ill. (col.);
Includes index.
Contents: Environmental and theoretical structure of financial accounting – Review of the accounting process – The balance sheet and financial disclosures – The income statement; comprehensive income and the statement of cash flows – Income measurement and profitability analysis – The value of money concepts – Cash and receivables – Inventories; measurement – Inventories; additional issues – Property, plant, and equipment and intangible assets; acquisition and disposition -- Property, plant, and equipment and intangible assets; utilization and impairment – Investments – Current liabilities and contingencies – Bonds and long-term notes – Leases – Accounting for income taxes – Pensions and other postretirement benefit plans – Shareholders’ equity – Share-based compensation and earnings per share – Statement of cash flows revisited --