Intermediate Accounting (7th Ed)(gnv64)

Intermediate Accounting with Annual Report (7th Ed)
by J. David Spiceland, James Sepe and Mark Nelson
McGraw-Hill/Irwin | March 2012 | ISBN-10: 0077614046 | True PDF | 1280 pages | 47.7 mb
http://www.amazon.com/Intermediate-Accounting-Annual-Report-Spiceland/dp/0077614046

Financial accounting is undergoing a period of unprecedented change. The FASB and IASB have been working together to issue converged accounting standards that will dramatically change key reporting areas, and more generally have sought to converge accounting standards over time. In late 2011, the SEC will announce its decision on whether large public companies in the U.S. will be able to choose whether to report under U.S. GAAP or IFRS or if all companies are anticipated to be reporting under IFRS in the near future. So, while there currently is considerable overlap between U.S. GAAP and IFRS, and that overlap is increasing as convergence continues, important differences remain.
To help instructors deal with the challenging environment, the Spiceland team is committed to providing current, comprehensive and clear coverage of intermediate accounting. The 7th edition reflects this commitment with the following innovations.

About the Authors
J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA.
Jim Sepe received his MBA at the University of California—Berkeley and his Ph.D. at the University of Washington. He has received numerous teaching awards at Santa Clara University.
Mark Nelson is the Eleanora and George Landew Professor of Accounting at Cornell University’s Johnson Graduate School of Management, where he has been teaching Intermediate Accounting at the MBA level out of Spiceland's Intermediate Accounting for several years. He received his BBA degree from Iowa State University and his MA and PhD degrees from Ohio State University.

BRIEF CONTENTS
S E C T I O N 1 - The Role of Accounting as an Information System
1 Environment and Theoretical Structure of Financial Accounting 2
2 Review of the Accounting Process 50
3 The Balance Sheet and Financial Disclosures 112
4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows 170
5 Income Measurement and Profitability Analysis 230
6 Time Value of Money Concepts 320
S E C T I O N 2 - Economic Resources
7 Cash and Receivables 358
8 Inventories: Measurement 420
9 Inventories: Additional Issues 474
10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition 528
11 Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment 588
S E C T I O N 3 - Financial Instruments and Liabilities
12 Investments 652
13 Current Liabilities and Contingencies 736
14 Bonds and Long-Term Notes 796
15 Leases 858
16 Accounting for Income Taxes 946
17 Pensions and Other Postretirement Benefits 1008
18 Shareholders’ Equity 1078
S E C T I O N 4 - Additional Financial Reporting Issues
19 Share-Based Compensation and Earnings Per Share 1138
20 Accounting Changes and Error Corrections 1206
21 The Statement of Cash Flows Revisited 1256