TY  - BOOK
AU  - 
AU  - Sepe, James F.
AU  - Nelson, Mark W.
AU  - Tomassini, Lawrence A.
TI  - Intermediate accounting
SN  - 9780071280860
AV  - HF5636.S77(5e) 
PY  - 2009///
CY  - New York
PB  - McGraw-Hill / Irwin
N1  - 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
ER  -