Spiceland, J. David,  1949- <br/><br/>
Intermediate accounting / 
J. David Spiceland, James F. Sepe, Lawrence A. Tomassini. 
 - Rev. 4th ed., with revised chapter 17 for SFAS 158. 
 - Boston :  McGraw-Hill/Irwin,  c2007. 
 - xxxviii, 1202 [6] pages :  illustrations (some col.) ;  29 cm. 
<br/><br/> "Includes revised chapter 17 on pensions and other postretirement benefits incorporating SFAS 158"--Cover. 
<br/><br/>Includes bibliographical references and indexes. 
<br/><br/>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 
<br/><br/><label>ISBN: </label>9780073215426 (hbk.) 0073215422 (hbk.) 
<br/><br/><label>LCCN: </label>2007299130 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting.
<br/><br/><label>LC Class. No.: </label>HF5635  / .S7838 2007b