Intermediate accounting. / Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor.
Material type:
TextPublication details: Boston : Irwin McGraw Hill, c1998.Edition: 6th edDescription: xxxvii, 1284 p. : col. ill. ; 28 cmISBN: - 0070119015 (acidfree paper)
- 657/.044 21
- HF5635.C474
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| HF5635.B562 Students' guide to accounting and financial reporting standards. / | HF5635.C11 Elements of accounting. / | HF5635.C111 Elements of accounting. / | HF5635.C474 Intermediate accounting. / | HF5635.C4741 Intermediate accounting. / | HF5635.C4742 Intermediate accounting. / | HF5635.C4743 Intermediate accounting. / |
Includes index.
Contents: Financial accounting and reporting: an introduction -- Financial accounting and reporting: a theoretical structure -- Accounting process: an overview -- The Income statement -- Balance sheet (statement of financial position) -- The Statement of cash flows -- Revenue recognition and income determinantion -- Cash, current receivables and payables and contigencies -- Inventory valuation: determining cost and using cost flow assumptions -- Inventory valuation: Departures from historical cost and methods of estimating inventory cost -- Plant assets and intangibles: Acquisition and subsequent expenditures -- Plant assets and intangibles: depreciation, depletion amortization and disposition -- Financial instrument: equity securities -- Financial instruments: debt securities -- Leases -- Pensions and other postretirement benefits -- Accounting for income taxes -- Stockholders' equity -- Accounting changes and error analysis -- Earnings per share -- Revisiting the statement of cash flows; additional disclosure topics -- Concepts of present and future value -- General electric annual report 1995.
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