Intermediate Accounting - David Spiceland

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Auteur(s) : David Spiceland - Mark W. Nelson

Editeur : Mcgraw Hill Book Co

Langue : Anglais

Parution : 01/02/2017

Nombre de pages : 1408

Expédition : 2744

Dimensions : 27.9 x 22.4 x 4.8

ISBN : 9781259722660

Résumé :

Intermediate Accounting is quickly becoming the most popular resource in its field due to its rigorous yet readable approach to coursework and the coherent, consistent voice of the author team. The Spiceland team is committed to providing current, comprehensive, and clear coverage of intermediate accounting, and the ninth edition continues to leverage Connect as the premier digital teaching and learning tool on the market.

Spiceland excels in fully preparing students for the CPA exam and their future careers through the material's highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. Spiceland helps students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles.

The new ninth edition fully integrates the latest FASB updates, including:

Leases (ch. 15)

Financial instruments (ch. 12)

Revenue recognition (ch. 5)

An extensive collection of NEW technology assets highlight further enhancements in this edition, such as:

Concept Overview Videos

Excel Simulations

General Ledger Problems

Accounting Cycle Review

Improved Connect user interface

Biographie:
David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas.?Professor Spicelands primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hills best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas.?David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.

Sommaire:
SECTION 1
The Role of Accounting as an Information System
1. Environment and Theoretical Structure of Financial Accounting
2 Review of the Accounting Process
3. The Balance Sheet and Financial Disclosures
4. The Income Statement, Comprehensive Income, and the Statement of Cash Flows
5. Revenue Recognition
6. Time Value of Money Concepts

SECTION 2
Assets
7. Cash and Receivables
8. Inventories: Measurement
9. Inventories: Additional Issues
10. Property, Plant, and Equipment and Intangible Assets: Acquisition
11. Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
12. Investments

SECTION 3
Liabilities and Shareholders' Equity
13. Current Liabilities and Contingencies
14. Bonds and Long-Term Notes
15. Leases
16. Accounting for Income Taxes
17. Pensions and Other Postretirement Benefits
18. Shareholders' Equity

SECTION 4
Additional Financial Reporting Issues
19. Share-Based Compensation and Earnings Per Share
20. Accounting Changes and Error Corrections
21. The Statement of Cash Flows Revisited

Appendix A: Derivatives
Appendix B: U.S. GAAP Comprehensive Case
Appendix C: IFRS Comprehensive Case