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Intermediate accounting/

Intermediate accounting/ by J. David Spiceland - Third edition - Boston : McGraw-Hill/Irwin, c2024 - xxix, 1210 pages : colored illustration ; 26 cm

Includes glossary and index.

Contents: Environment and theoritical 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 money concepts--Cash and receivables--Inventories: measurement--Inventories: additional issues--Operational assets: acquisition and disposition--Operational assets: utilization and impairment--Investments--Current liabilities and contingencies--Bonds and long term notes--Leases--Accounting for income taxes--Shareholder's equity--Share-based compensation and earnings per share--Accounting changes and error corrections--The Statement of cashflows revisited.

978-981-3319-16-5


Accounting

BCir. 657.044 / In81i