000			01633nam a22003137a 4500
003			OSt
005			20230823163239.0
006			a||||dr|||| 001 0
007			ta
008			230823t2024 |||acdodr|||| 001 0 eng d
020			_a978-981-3319-16-5
040			_cUM Bansalan LIC
082			_2Third edition _aBCir. 657.044 _bIn81i
245			_aIntermediate accounting/ _cby J. David Spiceland
250			_aThird edition
260			_aBoston : _b McGraw-Hill/Irwin, _cc2024
300			_axxix, 1210 pages : _bcolored illustration ; _c26 cm
500			_aIncludes glossary and index.
505			_aContents: 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.
650			_aAccounting
700			_aSpiceland, J. David _915479
700			_aNelson, Mark _916601
700			_a Thomas, Wayne _915480
700			_aWinchel, Jennifer _916602
700			_atan, Pearl _916603
700			_aLow, Bernardine _916604
700			_aLow, Kin Yew _916605
942			_2ddc _cBC
999			_c10200 _d10200