creator Sepe, James F. Nelson, Mark W. Tomassini, Lawrence A. text New York McGraw-Hill / Irwin 2009 5th ed. monographic eng

print

xxvii, 1235 p. : ill. ; 25 cm. 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. David J. Spiceland ... [et al.] Includes appendix, glossary and indexes. HF5636.S77(5e) 9780071280860 230619 20230619130730.0