@book{9768,
	author = {Spiceland, J. David, and Sepe, James F.},
	title = {Intermediate accounting /},
	publisher = {McGraw-Hill/Irwin,},
	year = {2013.},
	address = {New York :},
	edition = {7th ed.},
	note = {Content: Environment 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 -- Time 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.}
}