TY  - BOOK
AU  - Spiceland, J. David
AU  - Nelson, Mark 
AU  - 	Thomas, Wayne
AU  - Winchel, Jennifer
AU  - tan, Pearl
AU  - Low, Bernardine
AU  - Low, Kin Yew
TI  - Intermediate accounting
SN  - 978-981-3319-16-5
U1  - BCir. 657.044 Third edition
PY  - 2024///
CY  - Boston
PB  -  McGraw-Hill/Irwin, 
KW  - Accounting
N1  - 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
ER  -