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Spiceland Intermediate Acctg
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Student Edition
Instructor Edition
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

Appendix A: Derivatives
Intermediate Accounting Seventh Edition Small Cover

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