TY  - BOOK
AU  - Dyckman, Thomas
AU  - Davies, Charles J.  
AU  - Dukes, Roland E. 
TI  - Intermediate accounting.
SN  - 0071181121
AV  - HF5635.D985 
PY  - 2001///
CY  - Boston
PB  - McGraw Hill
KW  - Accounting.
N1  - Includes index; Contents : The Environment of accounting -- The FASB's conceptual framework of accounting -- The Accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Basic valuation methods -- Operational assests: depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity -- Short-term liabilities -- Long-term liabilities -- Accounting for leases -- Accounting for pensions and other postemployment benefits -- Accounting for income taxes -- Corporations: contributed capital -- Corporations: retained earnings and stock options -- Earnings per share -- Statement of cash flows -- Accounting changes and error corrections -- Special topics: disclosures, segment reporting and interim reporting
ER  -