TY - BOOK AU - Chasteen,Lanny G. AU - Flaherty,Richard E. AU - O'Connor,Melvin C. TI - Intermediate accounting. SN - 0070119015 (acidfree paper) AV - HF5635.C474 U1 - 657/.044 21 PY - 1998/// CY - Boston PB - Irwin McGraw Hill KW - Accounting N1 - 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 UR - http://www.loc.gov/catdir/description/mh023/97039530.html UR - http://www.loc.gov/catdir/toc/mh022/97039530.html ER -