Intermediate accounting (Book, 2020) [University of Maryland, College Park]
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Intermediate accounting

Author: J David Spiceland; Mark Nelson; Wayne Thomas
Publisher: Dubuque : McGraw-Hill Education, [2020]
Edition/Format:   Print book : English : Tenth EditionView all editions and formats
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Document Type: Book
All Authors / Contributors: J David Spiceland; Mark Nelson; Wayne Thomas
ISBN: 9781260310177 1260310175
OCLC Number: 1060183596
Notes: Revised edition of Intermediate accounting, 2018.
Description: xxxi, 1293, 29, 5, 4, 10, 29, 6 pages : color illustrations ; 29 cm
Contents: Table of ContentsSection 1: The Role of Accounting as an Information SystemCh. 1 Environment and Theoretical Structure of Financial AccountingCh. 2 Review of the Accounting ProcessCh. 3 The Balance Sheet and Financial DisclosuresCh. 4 The Income Statement, Comprehensive Income, and the Statement of Cash FlowsCh. 5 Time Value of Money ConceptsCh. 6 Revenue RecognitionSection 2: AssetsCh. 7 Cash and ReceivablesCh. 8 Inventories: MeasurementCh. 9 Inventories: Additional IssuesCh. 10 Property, Plant, and Equipment and Intangible Assets: AcquisitionCh. 11 Property, Plant, and Equipment and Intangible Assets: Utilization and DispositionCh. 12 InvestmentsSection 3: Liabilities and Shareholders' EquityCh. 13 Current Liabilities and ContingenciesCh. 14 Bonds and Long-Term NotesCh. 15 LeasesCh. 16 Accounting for Income TaxesCh. 17 Pensions and Other Postretirement BenefitsCh. 18 Shareholders' EquitySection 4: Additional Finance Reporting IssuesCh. 19 Share-Based Compensation and Earnings Per ShareCh. 20 Accounting Changes and Error CorrectionsCh. 21 The Statement of Cash Flows RevisitedAppendix A: DerivativesAppendix B: GAAP Comprehensive CaseAppendix C: IFRS Comprehensive CasePresent and Future Value Tables
Responsibility: J. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne Thomas, University of Oklahoma.
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