Financial accounting is experiencing a period of unprecedented change. The FASB and IASB have been working together to issue accounting standards convergence will alter significantly the area of important reports, and generally sought to converge accounting standards from time to time. To help instructors dealing with challenging environments, Spiceland team is committed to providing current, comprehensive coverage and clear intermediate accounting. Intermediate accounting, 7th Edition reflects this commitment with the following improvements.
Table of Contents
CHAPTER 1 Environment and Theoretical Structure of Financial Accounting CHAPTER 2 Review of the Accounting Process CHAPTER 3 The Balance Sheet and Financial Disclosures CHAPTER 4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows CHAPTER 5 Income Measurement and Profitability Analysis CHAPTER 6 Time Value of Money Concepts CHAPTER 7 Cash and Receivables CHAPTER 8 Inventories: Measurement CHAPTER 9 Inventories: Additional Issues CHAPTER 10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition CHAPTER 11 Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment CHAPTER 12 Investments CHAPTER 13 Current Liabilities and Contingencies CHAPTER 14 Bonds and Long-Term Notes CHAPTER 15 Leases CHAPTER 16 Accounting for Income Taxes CHAPTER 17 Pensions and Other Postretirement Benefits CHAPTER 18 Shareholders’ Equity CHAPTER 19 Share-Based Compensation and Earnings Per Share CHAPTER 20 Accounting Changes and Error Corrections CHAPTER 21 The Statement of Cash Flows Revisited
APPENDIX A Derivatives APPENDIX B Dell Annual Report (selected pages) APPENDIX C IFRS Comprehensive Case
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