000			01698cam a2200301 a 4500
001			4018103
003			OSt
005			20211202133844.0
008			970815s1998 maua b 001 0 eng
010			_a 97039530
020			_a9780078025327
020			_a007802532X
035			_a(DLC) 97039530
040			_aDLC _cLC _dDLC
050	0	0	_aHF5636.S77
082	0	0	_a657/.044 _221
100			_qSpiceland, David J.
245	1	0	_aIntermediate accounting. / _cJ. David Spiceland, James F. Sepe, Mark W. Nelson
250			_a7th ed.
260			_aNew York: _bMcGraw-Hill/Irwin, _c2013.
300			_axxxix, 1339 p. + [various pagings].: _bill. (col.);
500			_aIncludes index.
505			_aContents: 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 --
650		0	_aAccounting.
700			_qSepe, James F.
700			_qNelson, Mark W.
942			_2lcc _cBK
999			_c8177 _d15677