Table Of ContentSection 1: The Role of Accounting as an Information System 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 the Statement of Cash Flows Chapter 5: Time Value of Money Concepts Chapter 6: Revenue Recognition Section 2: Assets Chapter 7: Cash and Receivables Chapter 8: Inventories: Measurement Chapter 9: Inventories: Additional Issues Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition Chapter 12: Investments Section 3: Liabilities and Shareholders' Equity 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 Benefits Chapter 18: Shareholders' Equity Section 4: Additional Financial Reporting Issues Chapter 19: Share-Based Compensation and Earnings per Share Chapter 20: Accounting Changes and Error Corrections Chapter 21: The Statement of Cash Flows Revisited Appendix A: Derivatives B: GAAP Comprehensive Case C: IFRS Comprehensive Case
SynopsisThe Spiceland/Nelson/Thomas/Winchel author team has created the new standard in Intermediate Accounting by providing students with the most accessible, comprehensive, and current Intermediate Accounting learning system. The rigorous yet readable approach has won over instructors across the country, while the conversational and consistent voice of this highly dedicated and deeply engaged author team has significantly improved student understanding. The Spiceland team is committed to providing current, comprehensive, and clear coverage of Intermediate Accounting , and the newest edition continues to leverage Connect as the premier digital teaching and learning tool on the market. Spiceland/Nelson/Thomas/Winchel's Intermediate Accounting excels in fully preparing students for the CPA exam and their future careers through the materials' highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. The authors help students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles.