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Intermediate accounting

Author: Loren A Nikolai; John D Bazley; Jefferson P Jones
Publisher: Australia ; Mason, OH : South-Western/Cengage Learning, ©2010.
Edition/Format:   Book : English : 11th edView all editions and formats
Database:WorldCat
Summary:
This book provides the perfect combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the larger environment of financial reporting. To prepare students for professional accounting careers, the text's comprehensive coverage of GAAP and discussion of IFRS is clearly and consistently presented throughout the text.
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Document Type: Book
All Authors / Contributors: Loren A Nikolai; John D Bazley; Jefferson P Jones
ISBN: 9780324659139 032465913X 9780324659146 0324659148 9780324659276 032465927X
OCLC Number: 320740641
Description: 1 v. (various pagings) : ill. ; 29 cm.
Contents: Part I: Financial reporting: concepts, financial statements, and related disclosures. The Environment of Financial Reporting ; Financial Reporting: Its Conceptual Framework ; Review of a Company's Accounting System ; The Balance Sheet and the Statement of Changes in Stockholders' Equity ; The Income Statement and the Statement of Cash Flows ; Additional Aspects of Financial Reporting and Financial Analysis. Time Value of Money Module. --
Part II: Financial reporting: asset valuation and income measurement. Cash and Receivables ; Inventories: Cost Measurement and Flow Assumptions ; Inventories: Special Valuation ; Property, Plant, and Equipment: Acquisition and Disposal ; Depreciation and Depletion ; Intangibles. --
Part III: Financial reporting: valuation of liabilities and investments. Current Liabilities and Contingencies ; Long-Term Liabilities and Receivables ; Investments. --
Part IV: Financial reporting: stockholders equity. Contributed Capital ; Earnings Per Share and Retained Earnings. --
Part V: Financial reporting: special topics. Income Recognition and Measurement of Net Assets. ; Accounting for Income Taxes ; Accounting for Postemployment Benefits ; Accounting for Leases ; The Statement of Cash Flows ; Accounting Changes and Errors.
Responsibility: Loren A. Nikolai, John D. Bazley, Jefferson P. Jones.

Abstract:

Intends to facilitate the transition from financial principles to the larger environment of financial reporting. To prepare students for professional accounting careers, this text covers GAAP and  Read more...

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Part I: FINANCIAL REPORTING: CONCEPTS, FINANCIAL STATEMENTS, AND RELATED DISCLOSURES. 1. The Environment of Financial Reporting. 2. Financial Reporting: Its Conceptual Framework. 3. Review of a Read more...

 
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