Intermediate Accounting

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  • Edition: CD
  • Format: Hardcover
  • Copyright: 2000-07-01
  • Publisher: John Wiley & Sons Inc
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Intermediate Accounting by Kieso, Weygandt, and Warfield is, quite simply, the standard by which all other intermediate texts are measured. Throughout the thirty years, and ten best-selling editions, the text has built a reputation for accuracy, comprehensiveness, and student success. This Updated Edition features and incorporates the 2005 FASB key accounting standards that have been updated since the original publication of "Intermediate Accounting, 11th Edition." The Updated Eleventh Edition maintains the qualities for which the text is globally recognized, and continues to be your students' gateway to the profession! Included in the package is the "Problem-Solving Survival Guide."

Table of Contents

Chapter 1
New vignette
Updated international discussion
Chapter 2
Increased emphasis on fair-value accounting
Increased emphasis on revenue recognition
Revised section on materiality
Chapter 3
Revised discussion of inventory methods with emphasis on the perpetual inventory method
Simplified work sheet based on the perpetual method
Moved material on reversing entries to appendix
Discussion of subsidiary ledgers and special journals moved to the Digital Tool
Revised and simplified section on conversion from cash to accrual basis
The accounting equation has been inserted in the margin next to key journal entries in this chapter. This new feature reinforces the students' understanding of the impact of an accounting transaction on the financial statements
Chapter 4
New discussion and infographic that simplify the discussion related to the advantages and disadvantages of the income statement
New section on earnings management
Revised section on irregular items, emphasizing restructuring charges and reporting within the income statement
Chapter 5
New infographic that simplifies the discussion related to the advantages and disadvantages of the balance sheet
Moved discussion of subsequent events to the disclosure materials in Chapter 25
Introduced discussion of financial instruments
Chapter 6
New appendix on using a financial calculator called ``Technology Tools for Time Value Problems.'' It illustrates how to use a financial calculator or computer spreadsheet to solve time value of money problems
Introduced calculator solutions for selected problems
Chapter 7
New vignette on sale of loans by sub-prime lenders
Updated discussion on control of cash and electronic commerce
Introduced calculator solutions
Additional real-company disclosures of cash and receivables
New graphic on impact of credit cards on bad debts
New discussion of allowance for loan losses used for earnings management
Chapter 8
New infographic on items included in inventory
Introduced real companies to illustrate merchandising and manufacturing inventories
Chapter 9
New opening vignette on inventory valuation
Chapter 10
New infographic on interest capitalization
Introduced real-company disclosure on interest capitalization
New infographic to summarize the accounting for exchanges
Chapter 11
New vignette on impairment, including discussion of international standards
New disclosure on impairments and property, plant, and equipment
Chapter 12
Revised discussion of characteristics of intangible assets
Expanded discussion of goodwill
New infographic on identifying research and development costs
Revised and updated discussion of start-up costs, advertising costs, and initial operating losses
Updated disclosures related to intangibles and research and development costs
Appendix updated for software costs developed or obtained for internal use
Chapter 13
New vignette on unearned revenues
New illustration summarizing payroll liabilities
Updated disclosures of current liabilities
Chapter 14
New vignette on weather bonds
Introduced calculator solutions
Updated real-company disclosure on debt extinguishment
Simplified discussion on the presentation and analysis of long-term debt
Updated real-company disclosure of long-term debt
Chapter 15
Updated vignette
New discussion on use of dividends versus treasury stock purchases
Revised discussion of issue costs
Revised discussion of debt-like preferred stock
Chapter 16
Updated vignette on stock splits
Updated disclosure of the statement of stockholders' equity, including comprehensive income
Chapter 17
Streamlined discussion of accounting for convertible debt
Updated discussion of preferred stock
Streamlined and updated discussion of political debate on stock option accounting
Updated real-company disclosure on stock compensation plans
Updated discussion in appendix on additional complications related to stock options
Chapter 18
New vignette on equity accounting
Enhanced discussion of portfolio effects of debt and equity investments
Moved Appendix 18A on transfers between categories to the Digital Tool
Moved Appendix 18B on changing from and to the equity method to Chapter 23 (Accounting Changes) to better illustrate these changes
Streamlined discussion in Appendix 18C on special issues related to investments
New appendix on accounting for derivatives
Chapter 19
New vignette on revenue recognition for Internet companies
Revised discussion on revenue recognition
Chapter 20
New vignette on management of tax costs
New discussion on differences between tax return and GAAP reporting
New real-company income tax disclosure
Deletion of alternative minimum tax
Moved discussion of intra-period tax allocation to the Digital Tool
Moved Appendix 20B on the conceptual aspects of inter-period tax allocation to the Digital Tool
Chapter 21
New vignette on wealth creation in retirement plans
New graphic on size of pension funds
Expanded discussion of trends in pensions
Streamlined discussion on capitalization versus non-capitalization
Updated discussion for new pension disclosure standard
Revised discussion on the Pension Reform Act and related issues
Chapter 22
Updated vignette on leasing
Streamlined discussion related to the advantages of leasing
Updated real-company disclosures of leases by lessees and lessors
Expanded discussion of rationale for sale-leaseback
Chapter 23
Updated discussion of motivations for changes
Appendix on changing from and to the equity method added
Chapter 24
Relocated ``Usefulness of Statement of Cash Flows'' section to the front of the chapter
Real-company disclosures used throughout the chapter
Chapter 25
Updated and simplified discussion of reporting for diversified companies
New section on subsequent events added
New discussion on Internet reporting
Updated discussion on reporting of future events
Updated discussion on fraudulent financial reporting and the profession's response
Moved the appendix ``Accounting for Changing Prices'' to the Digital Tool

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