Study the central activities of a business, including today's hot topics, to learn accounting principles! INTERMEDIATE ACCOUNTING, 19e, International Edition presents a user/decision-making approach combined with the necessary coverage of GAAP, codification, and IFRS to help you understand accounting in terms of what goes on in a business. The text's efficient format is not overwhelming like other encyclopedic texts, and it blends the core concepts of accounting principles with procedural applications. An expansive set of end-of-chapter material helps you prepare for exams.
1. Financial Reporting. 2. A Review of the Accounting Cycle. 3. The Balance Sheet and Notes to the Financial Statements. 4. The Income Statement. 5. Statement of Cash Flows and Articulation. 6. Earnings Management. Module: Time Value of Money Review. Module: Fair Value. 7. The Revenue/Receivables/Cash Cycle. 8. Revenue Recognition. 9. Inventory and Cost of Goods Sold. 10. Investments in Noncurrent Operating Assets-Acquisition. 11. Investments in Noncurrent Operating Assets-Utilization and Retirement. 12. Debt Financing. 13. Equity Financing. 14. Investments in Debt and Equity Securities. 15. Leases. 16. Income Taxes. 17. Employee Compensation-Payroll, Pensions, and Other Compensation Issues. 18. Earnings per Share. 19. Derivatives, Contingencies, Business Segments, and Interim Reports. 20. Accounting Changes and Error Corrections. 21. Statement of Cash Flows Revisited. 22. Accounting in a Global Market. 23. Analysis of Financial Statements. Appendix: Index of References to APB and FASB Pronouncements. Check Figures. Glossary. Subject Index. Company Index.