9781259546235

Intermediate Accounting with Air France-KLM 2013 Annual Report

by
  • ISBN13:

    9781259546235

  • ISBN10:

    1259546233

  • Edition: 8th
  • Format: Hardcover
  • Copyright: 12/12/2014
  • Publisher: McGraw-Hill Education

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Supplemental Materials

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Summary

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. However, at present the convergence process appears to have stalled with respect to new standards, and it is not clear when, if ever, IFRS will be fully incorporated into U.S. GAAP. So, while there is considerable overlap between U.S. GAAP and IFRS, important differences between U.S. GAAP and IFRS will remain for the foreseeable future.

To help instructors deal with this very challenging environment, the Spiceland team is committed to providing current, comprehensive and clear coverage of intermediate accounting, and the eigth edition reflects this.

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 STATEMENT OF CASH FLOWS

Chapter 5: REVENUE RECOGNITION 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 BENEFIT PLANS

Chapter 18: SHAREHOLDERS’ EQUITY

Chapter 19: SHARE-BASED COMPENSATION AND EARNINGS PER SHARE

Chapter 20: ACCOUNTING CHANGES AND ERROR CORRECTIONS

Chapter 21: STATEMENT OF CASH FLOWS REVISITED

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