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Intermediate Accounting, Volume 1, 14th Edition



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This is the 14th edition with a publication date of 3/1/2011.

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Due to the emergence of IFRS as the required convention for reporting to stock exchanges in the European Union and other important markets, accountants must gain a strong understanding of these standards. "Intermediate Accounting" integrates this new information throughout the chapters so they'll learn how to apply the new global accounting standards. Global examples are presented to clearly show how the information is utilized in the field. The use of various currencies is also explored, which is critical for accountants to know in today's global businesses environment.

Table of Contents

1 Financial Accounting and Accounting Standards 2

2 Conceptual Framework for Financial Accounting 42

3 The Accounting Information System 86

4 Income Statement and Related Information 158

5 Balance Sheet and Statement of Cash Flows 212

6 Accounting and the Time Value of Money 308

7 Cash and Receivables 364

8 Valuation of Inventories: A Cost-Basis Approach 434

9 Inventories: Additional Valuation Issues 492

10 Acquisition and Disposition of Property, Plant, and Equipment 554

11 Depreciation, Impairments, and Depletion 604

12 Intangible Assets 664

13 Current Liabilities and Contingencies 720

14 Long-Term Liabilities 782

Index 1-1

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