Includes Subject Index,

Includes Accounting Standard Index and Glossary

Preface-- Environment and Theoretical Structure of Financial Accounting --Review of the Accounting Process --The Balance Sheet and Financial Disclosures -- The Income Statement, Comprehensive Income, and the Statement of Cash Flows -- Time Value of Money Concepts -- Revenue Recognition Section --Assets -- Cash and Receivables --Inventories: Measurement -- Inventories: Additional Issue -- Property, Plant, and Equipment and Intangible Assets: Acquisition -- Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
-- Investments Section --Liabilities and Shareholders’ Equity -- Current Liabilities and Contingencies-- Bonds and Long-Term Notes -- Leases -- Accounting for Income Taxes -- Pensions and Other Postretirement Benefits --Shareholders’ Equity Section --Additional Financial Reporting Issues --Share-Based Compensation and Earnings per Share -- Accounting Changes and Error Corrections -- The Statement of Cash Flows Revisited

Intermediate Accounting is the new standard, and instructors recognize the “Spiceland advantage” in preparing their students for success. The text incorporates current changes in accounting standards and business practices, providing a comprehensive approach to instructor resources and assignment materials, while applying a clear conversational tone in the text and related videos, and using the market-leading technological innovations of Connect. The result–students develop a complete understanding of Intermediate Accounting topics that better prepare them for their business careers. It uses a “basic + expanded” instructional approach that provides instructors with the flexibility to teach the content to their desired depth of coverage while also helping students build their skills with the most comprehensive set of assignments in Connect, including auto-gradable data visualizations, dashboards, general ledger software, Excel, videos, and cases.

English