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Full Description
Intermediate Accounting is quickly becoming the most popular resource in its field due to its rigorous yet readable approach to coursework and the coherent, consistent voice of the author team. The Spiceland team is committed to providing current, comprehensive, and clear coverage of intermediate accounting, and the ninth edition continues to leverage Connect as the premier digital teaching and learning tool on the market.Spiceland excels in fully preparing students for the CPA exam and their future careers through the material's highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. Spiceland helps students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles. The new ninth edition fully integrates the latest FASB updates, including:Leases (ch. 15)Financial instruments (ch. 12)Revenue recognition (ch. 5)An extensive collection of NEW technology assets highlight further enhancements in this edition, such as:Concept Overview VideosExcel SimulationsGeneral Ledger ProblemsAccounting Cycle ReviewImproved Connect user interface
Contents
SECTION 1The Role of Accounting as an Information System1. Environment and Theoretical Structure of Financial Accounting2 Review of the Accounting Process3. The Balance Sheet and Financial Disclosures4. The Income Statement, Comprehensive Income, and the Statement of Cash Flows5. Revenue Recognition6. Time Value of Money ConceptsSECTION 2Assets7. Cash and Receivables8. Inventories: Measurement9. Inventories: Additional Issues10. Property, Plant, and Equipment and Intangible Assets: Acquisition11. Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition12. InvestmentsSECTION 3Liabilities and Shareholders' Equity13. Current Liabilities and Contingencies14. Bonds and Long-Term Notes15. Leases16. Accounting for Income Taxes17. Pensions and Other Postretirement Benefits18. Shareholders' EquitySECTION 4Additional Financial Reporting Issues19. Share-Based Compensation and Earnings Per Share20. Accounting Changes and Error Corrections21. The Statement of Cash Flows RevisitedAppendix A: DerivativesAppendix B: U.S. GAAP Comprehensive CaseAppendix C: IFRS Comprehensive CaseNER(01): WOW
