01608nam a22002177a 4500 20230619130730.0 230619b ||||| |||| 00| 0 eng d 9780071280860 HF5636.S77(5e) Spiceland, David J. Intermediate accounting / David J. Spiceland ... [et al.] 5th ed. New York : McGraw-Hill / Irwin, 2009. xxvii, 1235 p. : ill. ; 25 cm. Includes appendix, glossary and indexes. Contents: The role of accounting as an information system: Environment and theorical structure of financial accounting -- Review of the accounting process -- The balance sheet and financial disclosures -- The income statement and statement of cash flows -- Income measurement and profitability analysis -- Time value of money concepts -- Economic resources: Cash and receivables -- Inventories: measurement -- Inventories: additional issues -- Operational assets: acquisition and disposition -- Operational assets: utilization and impairment -- Financial instruments and liabilities: Investments -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Pensions and other postretirement benefits -- Shareholders' equity -- Additional financial reporting issues: Share-based compensation and earnings per share -- Accounting changes and errors corrections -- The statement of cash flows revisited. Sepe, James F. 1706 Nelson, Mark W. 1707 Tomassini, Lawrence A. 1708 lcc BK 9740 17240 0 0 lcc 0 0 WIUC-1 WIUC-1 2023-06-19 0 HF5636.S77(5e) 9531/232/23 2023-06-19 00:00:00 1 2023-06-19 BK