Intermediate Accounting Update

by Nikolai, Loren A.; Bazley, John D.; Jones, Jefferson P.

• ISBN13: 9780538467087
• ISBN10: 0538467088
• Additional ISBN(s): 9780324659139
• Edition: 11th
• Format: Hardcover
• Copyright: 2009-10-07
• Publisher: South-Western College Pub
• More Book Details
• Purchase Benefits

Summary

INTERMEDIATE ACCOUNTING, Eleventh Edition, provides the perfect combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the larger environment of financial reporting. To prepare users for professional accounting careers, the text's comprehensive coverage of GAAP and discussion of IFRS is clearly and consistently presented throughout the text. This coverage complements the authors' insight, which is in both the in-text commentary and the fully coordinated, author-written end-of-chapter material.

Table of Contents

Financial Reporting: Concepts, Financial Statements, and Related Disclosures

The Environment of Financial Reporting

Financial Reporting: Its Conceptual Framework

Review of a Company's Accounting System

The Balance Sheet and the Statement of Changes in Stockholders' Equity

The Income Statement and the Statement of Cash Flows

Additional Aspects of Financial Reporting and Financial Analysis

Time Value of Money Module

Financial Reporting: Asset Valuation and Income Measurement

Cash and Receivables

Inventories: Cost Measurement and Flow Assumptions

Inventories: Special Valuation Issues

Property, Plant, and Equipment: Acquisition and Disposal

Depreciation and Depletion

Intangibles

Financial Reporting: Valuation of Liabilities and Investments

Current Liabilities and Contingencies

Long-Term Liabilities and Receivables

Investments

Financial Reporting: Stockholders Equity

Contributed Capital

Earnings Per Share and Retained Earnings

Financial Reporting: Special Topics

Income Recognition and Measurement of Net Assets

Accounting for Income Taxes

Accounting for Postemployment Benefits

Accounting for Leases

The Statement of Cash Flows

Accounting Changes and Errors

Coca-Cola 2007 Financial Statements and Supplementary Data

List of the Official Pronouncements of the AICPA and FASB

List of International Financial Reporting Standards (IFRS)

Index

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