Intermediate Accounting, 13th Edition / Edition 13

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Overview

The bestselling book on intermediate accounting, Kieso is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field. It integrates FARS/Codification exercises, cases, and simulations into the chapters. This introduces readers to the codification project. They’ll learn how to leverage everyday accounting programs like Excel, GLS, and other computerized accounting software giving them a strong background in the tools needed in the accounting profession. New and existing content is arranged in a way to offer accountants a chance to review key concepts.

New to This Edition:

  • NEW IFRS content: Intermediate Accounting, 13e, includes, in 20 of the 24 chapters, a “Convergence Corner” feature that demonstrates to readers how international financial reporting standards apply to the main topics of the chapter.
    * Updated Appendix 24B provides a complete discussion of the international accounting and reporting environment, with the latest convergence developments.
    * Quick-hitting International Insights in the margins compare or contrast international standards with a point under discussion in the nearby text.
    * New end-of-chapter Questions in each chapter focus on international standards introduced in the chapter.  These questions are marked with an icon for easy reference.
    * International Reporting Cases ask readers to analyze financial statements of international companies and apply analysis with the application of international standards.
  • Updated Fair Value discussions: Fair value has been expanded at both the introductory level in Chapter 2 and in subsequent chapters where appropriate. The more thorough discussion in Chapter 2 lays the groundwork for expanded discussions in later chapters. The result is a solid understanding of fair value in the accounting profession today.
  • FASB Codification: This edition integrates the new FASB Codification throughout. References to the accounting pronouncements replaced by a numbering system in each chapter linked to the new Codification. A list of Codification references at the end of each chapter links the bracketed numbers from the text to the Codification; this list also includes a reference to the preceding literature, for easing the transition to the new system. In addition, a handful of quick exercises in each chapter give readers opportunities for practice and simple research in the Codification.
  • Revised End-of-Chapter Material: Names, numbers, and dates in all end-of-chapter materials, including brief exercises and problems, have been changed.
  • Expanded CPA-prep Professional Simulations: Now be offering a complete online Wiley CPA prep course electronically.
  • Updated real-world focus:   This edition contains many new chapter-opening stories and “What Do the Numbers Mean?” boxes. Such applications join theory and practice, and demonstrate to readers the use of accounting in today’s business world. 
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Product Details

  • ISBN-13: 9780470374948
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 3/24/2009
  • Edition description: Older Edition
  • Edition number: 13
  • Pages: 1440
  • Product dimensions: 8.90 (w) x 11.20 (h) x 2.10 (d)

Table of Contents

Chapter 1: Financial Accounting and Accounting Standards
Chapter 2: Conceptual Framework Underlying Financial Accounting
Chapter 3: The Accounting Information System
Chapter 4: Income Statement and Related Information
Chapter 5: Balance Sheet and Statement of Cash Flows
Chapter 6: Accounting and the Time Value of Money
Chapter 7: Cash and Receivables
Chapter 8: Valuation of Inventories: A Cost-Basis Approach
Chapter 9: Inventories: Additional Valuation Issues
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
Chapter 11: Depreciation, Impairments, and Depletion
Chapter 12: Intangible Assets
Chapter 13: Current Liabilities and Contingencies
Chapter 14: Long-Term Liabilities
Chapter 15: Stockholders' Equity
Chapter 16: Dilutive Securities and Earnings Per Share
Chapter 17:  Investments
Chapter 18: Revenue Recognition
Chapter 19: Accounting for Income Taxes
Chapter 20: Accounting for Pensions and Postretirement Benefits
Chapter 21: Accounting for Leases
Chapter 22: Accounting Changes and Error Analysis
Chapter 23: Statement of Cash Flows
Chapter 24: Full Disclosure in Financial Reporting
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Customer Reviews

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  • Posted May 15, 2010

    It is a must read for all accounting students, instructors and professionals. The language is simple and motivating to read. Highly recommended.

    It is new and excellent material for research, very comprehensive and authoritative. Good for general readers, students, professionals and scholars.

    1 out of 1 people found this review helpful.

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    Posted April 24, 2013

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