Intermediate Accounting : Reporting and Analysis （4TH）

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Intermediate Accounting : Reporting and Analysis （4TH）

Wahlen, James/ Jones, Jefferson/ Pagach, Donald

ウェブストア価格 ¥67,049（本体¥60,954）
South-Western College Publishing（2023/02発売）
外貨定価 US$ 323.95
ポイント 609pt

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製本 Hardcover:ハードカバー版／ページ数 1472 p.
言語 ENG
商品コード 9780357905708
DDC分類 657.044

Full Description

Today's financial accounting is continuously changing. Now, you have a resource to help you understand the importance of accounting information and how that information is critical to others in business today with Wahlen/Jones/Pagach's INTERMEDIATE ACCOUNTING, 4E. Positive examples and cases from familiar companies, such as Starbucks, Coca-Cola, Apple, Louis Vuitton and Nestlé, reinforce the book's unique, approachable perspective. You see the power of financial accounting information for investors, creditors and other stakeholders. This edition's in-depth coverage also clearly addresses the latest accounting standards. This edition works closely with the online learning platform CNOWv2 to help you manage the rigor and time requirements of today's intermediate accounting course, and its learning tools help you master key concepts. In addition, algorithmic homework exercises allow you to solve multiple versions of exercises to build confidence and expertise.

Part I: FINANCIAL REPORTING AND STATEMENTS: OBJECTIVES, CONCEPTS, AND ANALYSIS.
1. The Demand for and Supply of Financial Accounting Information.
2. Financial Reporting: Its Conceptual Framework.
3. Review of a Company's Accounting System.
4. The Balance Sheet and the Statement of Shareholders' Equity.
5. The Income Statement and the Statement of Cash Flows.
Time Value of Money Module.
Part II: BUSINESS OPERATING ACTIVITIES.
6. Cash and Receivables.
7. Inventories: Cost Measurement and Flow Assumptions.
8. Inventories: Special Valuation Issues.
9. Current Liabilities and Contingent Obligations.
Part III: INVESTING ACTIVITIES.
10. Property, Plant, and Equipment: Acquisition and Subsequent Investments.
11. Depreciation, Depletion, Impairment, and Disposal.
12. Intangibles.
13. Investments and Long-Term Receivables.
Part IV: FINANCING ACTIVITIES.
14. Financing Liabilities: Bonds and Long-Term Notes Payable.
15. Contributed Capital.
16. Retained Earnings and Earnings Per Share.
Part V: SPECIAL TOPICS IN FINANCIAL REPORTING.
17. Advanced Issues in Revenue Recognition.
18. Accounting for Income Taxes.
19. Accounting for Post-Retirement Benefits.
20. Accounting for Leases.
21. The Statement of Cash Flows.
22. Accounting for Changes and Errors.
Appendix A: Starbucks Financial Statements (full report).
Appendix B: List of the Official Pronouncements of the AICPA and FASB.
Appendix C: List of the Official Pronouncements of the IASB.
Appendix D: Brief Guide to Key Differences Between IFRS and GAAP by Chapter.