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Full Description
Financial accounting is undergoing a period of unprecedented change. The FASB and IASB have been working together to issue converged accounting standards that will dramatically change key reporting areas, and more generally have sought to converge accounting standards over time. In late 2011, the SEC will announce its decision on whether large public companies in the U.S. will be able to choose whether to report under U.S. GAAP or IFRS or if all companies are anticipated to be reporting under IFRS in the near future. So, while there currently is considerable overlap between U.S. GAAP and IFRS, and that overlap is increasing as convergence continues, important differences remain. To help instructors deal with the challenging environment, the Spiceland team is committed to providing current, comprehensive and clear coverage of intermediate accounting. The 7th edition reflects this commitment with the following innovations.
Contents
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 7. Cash and Receivables 8. Inventories: Measurement 9. Inventories: Additional Issues 10. Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition 11. Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment 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 18. Shareholders' Equity 19. Share-Based Compensation and Earnings per Share 20. Accounting Changes and Error Corrections 21. Statement of Cash Flows Revisited Appendix A: Derivatives Appendix B: Dell Annual Report Appendix C: IFRS Comprehensive Case
