TY  - BOOK
AU  - Spiceland,J.David
AU  - Sepe,James F.
AU  - Nelson,Mark
TI  - Intermediate accounting
SN  - 9780078025327
AV  - HF5636.S773(7e) 
U1  - 657/.044 23
PY  - 2013///
CY  - New York
PB  - McGraw-Hill/Irwin
KW  - Accounting
N1  - Content: Environment 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 -- Time 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; Includes index
ER  -