Intermediate Accounting, 14th Edition

by Donald E. Kieso; Jerry J. Weygandt; Terry D. Warfield

• ISBN13: 9780470587232
• ISBN10: 0470587237
• Edition: 14th
• Format: Hardcover
• Copyright: 2011-03-01
• Publisher: Wiley

Summary

The bestselling textbook on intermediate accounting, Kieso is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field.

They'll learn how to leverage everyday accounting programs like Excel, GLS, and other computerized accounting software giving them a strong background in the tools needed in the accounting profession. Intermediate Accounting 14 th Edition is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change.

There are three areas of major importance that are now incorporated extensively into the text: New way of looking at GAAP, Convergence of U.S. GAAP and IFRS, and Fair Value Movement. The core of Kieso's value statement continues to be authoritativeness and preparation for the profession (CPA exam).

Table of Contents

Financial Accounting and Accounting Standards

Conceptual Framework Underlying Financial Accounting

The Accounting Information System

Income Statement and Related Information

Balance Sheet and Statement of Cash Flows

Accounting and the Time Value of Money

Cash and Receivables

Valuation of Inventories: A Cost-Basis Approach

Inventories: Additional Valuation Issues

Acquisition and Disposition of Property, Plant, and Equipment

Depreciation, Impairments, and Depletion

Intangible Assets

Current Liabilities and Contingencies

Long-Term Liabilities

Stockholders' Equity

Dilutive Securities and Earnings Per Share

Investments

Revenue Recognition

Accounting for Income Taxes

Accounting for Pensions and Postretirement Benefits

Accounting for Leases

Accounting Changes and Error Analysis

Statement of Cash Flows

Full Disclosure in Financial Reporting.

Table of Contents provided by Publisher. All Rights Reserved.