Intermediate accounting /
David J. Spiceland ... [et al.]
- 5th ed.
- New York : McGraw-Hill / Irwin, 2009.
- xxvii, 1235 p. : ill. ; 25 cm.
Includes appendix, glossary and indexes.
Contents: The role of accounting as an information system: Environment and theorical structure of financial accounting -- Review of the accounting process -- The balance sheet and financial disclosures -- The income statement and statement of cash flows -- Income measurement and profitability analysis -- Time value of money concepts -- Economic resources: Cash and receivables -- Inventories: measurement -- Inventories: additional issues -- Operational assets: acquisition and disposition -- Operational assets: utilization and impairment -- Financial instruments and liabilities: Investments -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Pensions and other postretirement benefits -- Shareholders' equity -- Additional financial reporting issues: Share-based compensation and earnings per share -- Accounting changes and errors corrections -- The statement of cash flows revisited.