Intermediate Accounting: IFRS Edition, Global Edition, 1
David J. Spiceland,
University of Memphis James F. Sepe,
Santa Clara University Mark W. Nelson,
Cornell University Pearl Tan,
Singapore Management University Bernardine Low Kin-Yew Low,
Nanyang Technological University
ISBN: 1259011887 Copyright year: 2013
Table of Contents
Part 1: The Role of Accounting as an Information System
Chapter 1 Environment and Theoretical Structure of Financial Accounting
Chapter 2 Review of the Accounting Process
Chapter 3 The Statement of Financial Position and Financial Disclosures
Chapter 4 The Income Statement and the Statement of Cash Flows
Chapter 5 Income Measurement and Profitability Analysis
Chapter 6 Time Value of Money Concepts
Part 2: Economic Resources
Chapter 7 Cash and Receivables
Chapter 8 Inventories: Measurement
Chapter 9 Inventories: Additional Issues
Chapter 10 Property, Plant and Equipment, Investment Property, and Intangible Assets: Acquisition and Disposition
Chapter 11 Property, Plant and Equipment, Investment Property and Intangible Assets: Utilization and Impairment
Part 3: Financial Instruments and Liabilities
Chapter 12 Investments
Chapter 13 Current Liabilities and Contingencies
Chapter 14 Bonds and Long-Term Notes
Chapter 15 Leases
Chapter 16 Accounting for Income Taxes
Chapter 17 Pensions and Other Postemployment Benefits
Chapter 18 Shareholders' Equity
Part 4: Additional Financial Reporting Issues
Chapter 19 Share-Based Compensation and Earnings Per Share
Chapter 20 Accounting Changes and Error Corrections
Chapter 21 The Statement of Cash Flows Revisited