Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini.

By: Spiceland, J. David, 1949-
Contributor(s): Sepe, James F | Tomassini, Lawrence A
Publisher: Boston : McGraw-Hill/Irwin, c2007Edition: Rev. 4th ed., with revised chapter 17 for SFAS 158Description: xxxviii, 1202 [6] pages : illustrations (some col.) ; 29 cmISBN: 9780073215426 (hbk.); 0073215422 (hbk.)Subject(s): AccountingLOC classification: HF5635 | .S7838 2007bOnline resources: Contributor biographical information | Publisher description | Table of contents only
Contents:
Contents in Brief The Role of Accounting as an Information System 1 Environment and Theoretical Structure of Financial Accounting 2 Review of the Accounting Process 3 The Balance Sheet and Financial Disclosures 4 The Income Statement and Statement of Cash Flows 5 Income Measurement and Profitability Analysis 6 Time Value of Money Concepts Economic Resources 7 Cash and Receivables 8 Inventories: Measurement 9 Inventories: Additional Issues 10 Operational Assets: Acquisition and Disposition 11 Operational Assets: Utilization and Impairment Financial Instruments 12 Investments 13 Current Liabilities and Contingencies 14 Bonds and Long-Term Notes 15 Leases 16 Accounting for Income Taxes 17 Pensions and Other Postretirement Benefits Additional Topics 18 Shareholders’ Equity 19 Share-Based Compensation and Earnings per Share 20 Accounting Changes and Error Corrections 21 The Statement of Cash Flows Revisited Appendix A: Derivatives Appendix B: FedEx Financial Statements Glossary Index
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"Includes revised chapter 17 on pensions and other postretirement benefits incorporating SFAS 158"--Cover.

Includes bibliographical references and indexes.

Contents in Brief The Role of Accounting as an Information System 1 Environment and Theoretical Structure of Financial Accounting 2 Review of the Accounting Process 3 The Balance Sheet and Financial Disclosures 4 The Income Statement and Statement of Cash Flows 5 Income Measurement and Profitability Analysis 6 Time Value of Money Concepts Economic Resources 7 Cash and Receivables 8 Inventories: Measurement 9 Inventories: Additional Issues 10 Operational Assets: Acquisition and Disposition 11 Operational Assets: Utilization and Impairment Financial Instruments 12 Investments 13 Current Liabilities and Contingencies 14 Bonds and Long-Term Notes 15 Leases 16 Accounting for Income Taxes 17 Pensions and Other Postretirement Benefits Additional Topics 18 Shareholders’ Equity 19 Share-Based Compensation and Earnings per Share 20 Accounting Changes and Error Corrections 21 The Statement of Cash Flows Revisited Appendix A: Derivatives Appendix B: FedEx Financial Statements Glossary Index

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