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Intermediate Accounting

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Intermediate Accounting An intermediate accounting text which frames the financial reporting function of accounting in the context of the decision-support role it serves. It includes real world examples and diverse types of cases such as financial reporting, research and Internet cases from a global perspective. About the Author David Spiceland is professor of accounting at the University of Memphis, where he teaches intermediate accounting and other financial accounting courses at the undergraduate and master's levels. 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.

Author(s): J. David Spiceland
Edition: 8th Revised ed.
Publisher: McGraw-Hill Education
Year: 2014

Language: English
Commentary: Intermediate Accounting Textbook
Pages: 1472

Section 1: The Role of Accounting as an Information System

1 Environment and Theoretical Structure of Financial Accounting 2
2 Review of the Accounting Process 50
3 The Balance Sheet and Financial Disclosures 112
4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows 170
5 Revenue Recognition and Profitability Analysis 230
6 Time Value of Money Concepts 322

Section 2: Economic Resources

7 Cash and Receivables 360
8 Inventories: Measurement 424
9 Inventories: Additional Issues 478
10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition 526
11 Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment 586

Section 3: Financial Instruments and Liabilities

12 Investments 654
13 Current Liabilities and Contingencies 730
14 Bonds and Long-Term Notes 788
15 Leases 852
16 Accounting for Income Taxes 932
17 Pensions and Other Postretirement Benefits 996
18 Shareholders’ Equity 1066

Section 4: Additional Financial Reporting Issues

19 Share-Based Compensation and Earnings Per Share 1126
20 Accounting Changes and Error Corrections 1194
21 The Statement of Cash Flows Revisited 1242

Appendix A: Derivatives A-1
Appendix B: PetSmart Annual Report (selected pages) B-0
Appendix C: IFRS Comprehensive Case C-0
Glossary G-1
Photo Credits CR-1
Index I-0
Present and Future Value Tables P-1