Fundamentals of intermediate accounting / 2006 FASB update.

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作者：Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.

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ISBN：9780471752721

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Keiso (accounting, Northern Illinois U.) et al. provide an update booklet to discussions of key accounting standards issued since the publication of their Fundamentals of Intermediate Accounting, followed by the chapters of that textbook. Standards are discussed by topic: asset exchanges, consolidation of variable interest entities, other-than-temporary impairments, stock-based compensation, pension disclosures, accounting changes, and income statement reporting of changes, inventory costs, and preferred stock. The text is intended for the second course in financial accounting and reporting taken over a single semester. A supplemental CD-ROM contains toolkits--reports, web links, spreadsheet templates, writing materials, group work materials, tutorials, and other items. Annotation 漏2007 Book News, Inc., Portland, OR (booknews.com)

Financial Accounting and Accounting Standards
Conceptual Framework Underlying Financial Accounting
The Accounting Information System
Balance Sheet
Income Statement
Revenue and Cash Flows
Cash and Receivables
Accounting for Inventories
Accounting for Property, Plant and Equipment
Intangible Assets
Accounting for Liabilities
Stockholders' Equity
Investments
Accounting for Income Taxes
Accounting for Compensation
Accounting for Leases
Disclosure Issues (including Accounting Changes and Earnings Per Share)
Appendices
Accounting and the Time Value of Money
Financial Calculators
Retail Inventory Method
Accounting for Natural Resources
Accounting for Computer Software Costs
Accounting for Troubled Debt
Accounting for Derivative Instruments

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Fundamentals of intermediate accounting / 2006 FASB update.

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Fundamentals of intermediate accounting / 2006 FASB update.

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