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Intermediate Accounting co, 6e
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Table of Contents


Intermediate Accounting, 6/e

J. David Spiceland, University of Memphis
James F. Sepe, Santa Clara University
Mark W. Nelson, Cornell University

ISBN: 0078110831
Copyright year: 2011

Table of Contents



Section 1: The Role of Accounting as an Information System
Chapter 1 Environment and Theoretical Structure of Financial Accounting
Chapter 2 Review of the Accounting Process
Chapter 3 The Balance Sheet and Financial Disclosures
Chapter 4 The Income Statement and Statement of Cash Flows
Chapter 5 Income Measurement and Profitability Analysis
Chapter 6 Time Value of Money Concepts

Section 2: Economic Resources
Chapter 7 Cash and Receivables
Chapter 8 Inventories: Measurement
Chapter 9 Inventories: Additional Issues
Chapter 10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition
Chapter 11 Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment

Section 3: Financial Instruments and Liabilities
Chapter 12 Investments
Chapter 13 Current Liabilities and Contingencies
Chapter 14 Bonds and Long-Term Notes
Chapter 15 Leases
Chapter 16 Accounting for Income Taxes
Chapter 17 Pensions and Other Postretirement Benefit Plans
Chapter 18 Shareholders’ Equity

Section 4: Additional Financial Reporting Issues
Chapter 19 Share-Based Compensation and Earnings Per Share
Chapter 20 Accounting Changes and Errors
Chapter 21 Statement of Cash Flows Revisited

Appendix A: Derivatives
Appendix B: Dell Annual Report
Appendix C: IFRS Comprehensive Case


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