000			01608nam a22002177a 4500
005			20230619130730.0
008			230619b ||||| |||| 00| 0 eng d
020			_a9780071280860
050			_aHF5636.S77(5e)
100			_9Spiceland, David J.
245			_aIntermediate accounting / _cDavid J. Spiceland ... [et al.]
250			_a5th ed.
260			_aNew York : _bMcGraw-Hill / Irwin, _c2009.
300			_axxvii, 1235 p. : _bill. ; _c25 cm.
500			_aIncludes appendix, glossary and indexes.
505			_aContents: 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.
700			_aSepe, James F. _91706
700			_aNelson, Mark W. _91707
700			_aTomassini, Lawrence A. _91708
942			_2lcc _cBK
999			_c9740 _d17240