TY - BOOK AU - AU - AU - TI - Intermediate accounting. SN - 9780078025327 AV - HF5636.S77 U1 - 657/.044 21 PY - 2013/// CY - New York PB - McGraw-Hill/Irwin KW - Accounting N1 - 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 -- ER -