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  <titleInfo>
    <title>Intermediate accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Spiceland, David J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Sepe, James F.</namePart>
  </name>
  <name type="personal">
    <namePart>Nelson, Mark W.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
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    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill/Irwin</publisher>
    <dateIssued>2013</dateIssued>
    <dateIssued encoding="marc">1998</dateIssued>
    <edition>7th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxix, 1339 p. + [various pagings].: ill. (col.);</extent>
  </physicalDescription>
  <tableOfContents>Contents: Environmental and theoretical structure of financial accounting – Review of the accounting process – The balance sheet and financial disclosures – The income statement; comprehensive income and the statement of cash flows – Income measurement and profitability analysis – The value of money concepts – Cash and receivables – Inventories; measurement – Inventories; additional issues – Property, plant, and equipment and intangible assets; acquisition and disposition -- Property, plant, and equipment and intangible assets; utilization and impairment – Investments – Current liabilities and contingencies – Bonds and long-term notes – Leases – Accounting for income taxes – Pensions and other postretirement benefit plans – Shareholders’ equity – Share-based compensation and earnings per share – Statement of cash flows revisited --   </tableOfContents>
  <note type="statement of responsibility">J. David Spiceland, James F. Sepe, Mark W. Nelson</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5636.S77</classification>
  <classification authority="ddc" edition="21">657/.044</classification>
  <identifier type="isbn">9780078025327</identifier>
  <identifier type="isbn">007802532X</identifier>
  <identifier type="lccn">97039530</identifier>
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    <recordCreationDate encoding="marc">970815</recordCreationDate>
    <recordChangeDate encoding="iso8601">20211202133844.0</recordChangeDate>
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