Intermediate Accounting: Reporting and Analysis (with The FASB's Accounting Standards Codification: A User-Friendly Guide)by James M. Wahlen
Pub. Date: 03/01/2012
Publisher: Cengage Learning
Wahlen/Jones/Pagach's INTERMEDIATE ACCOUNTING provides the context students need to understand accounting's unique value to an organization. Wahlen's approachable writing style infuses this context through the use a well-known company in a running thread case, and by using other recognizable companies like Coca Cola, Louis Vuitton, and Nestle in discussions.
Wahlen/Jones/Pagach's INTERMEDIATE ACCOUNTING provides the context students need to understand accounting's unique value to an organization. Wahlen's approachable writing style infuses this context through the use a well-known company in a running thread case, and by using other recognizable companies like Coca Cola, Louis Vuitton, and Nestle in discussions. Recognizing that the world of accounting is changing rapidly, Wahlen provides currency and flexibility in its discussions of IFRS, Codification, and pending FASB changes, while also providing concrete ways for you to apply these concepts. Wahlen offers the breadth and depth of coverage you need while making Intermediate Accounting accessible.
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Table of Contents
Part I: FINANCIAL REPORTING & STATEMENTS: OBJECTIVES, CONCEPTS, & ANALYSIS. 1. The Demand for and Supply of Financial Accounting Information. 2. Financial Reporting: Its Conceptual Framework. 3. Review of a Company's Accounting System. 4. The Balance Sheet and the Statement of Shareholders' Equity. 5. The Income Statement and the Statement of Cash Flows. Time Value of Money Module. Part II: BUSINESS OPERATING ACTIVITIES. 6. Cash & Receivables. 7. Inventories: Cost Measurement and Flow Assumptions. 8. Inventories: Special Valuation Issues. 9. Current Liabilities and Contingent Obligations. Part III: INVESTING ACTIVITIES. 10. Prpoerty, Plant, and Equipment: Acquisition and Subsequent Investments. 11. Depreciation, Depletion, Impairment, and Disposal. 12. Intangibles. 13. Investments & Long-Term Receivables. Part IV: FINANCING ACTIVITIES. 14. Financing Liabilities: Bonds and Long-Term Notes Payable. 15. Contributed Capital. 16. Retained Earnings and Earnings Per Share. Part V: SPECIAL TOPICS IN FINANCIAL REPORTING. 17. Advanced Issues in Revenue Recognition. 18. Accounting for Income Taxes. 19. Accounting for Post-Retirement Benefits. 20. Accounting for Leases. 21. The Statement of Cash Flows. 22. Accounting for Changes and Errors. Appendix A. Starbucks Financial Statements (full report). Appendix B. List of the Official Pronouncements of the AICPA and FASB. Appendix C. List of the Official Pronouncements of the IASB. Appendix D. Brief Guide to Key Differences Between IFRS and GAAP by Chapter.
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