Intermediate Accounting
- Provides a rigorous yet readable approach to Intermediate Accounting, challenging students while ensuring they reach their maximum potential. Spiceland leverages a highly acclaimed conversational writing style, comprehensive coverage, and a clear, consistent tone to prepare students for their future careers.
- Integrates the most recent FASB updates in both print and digital content, including Leases, Financial Instruments, Revenue Recognition, and more.
– Connect: A highly reliable, easy-to-use homework and learning management solution that embeds learning science and award-winning adaptive tools to improve student results.

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Table of Contents

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Program Details

The Role of Accounting as an Information System
1.    Environment and Theoretical Structure of Financial Accounting
2.    Review of the Accounting Process
3.    The Balance Sheet and Financial Disclosures
4.    The Income Statement, Comprehensive Income, and the Statement of Cash Flows
5.    Revenue Recognition
6.    Time Value of Money Concepts

7.    Cash and Receivables
8.    Inventories: Measurement
9.    Inventories: Additional Issues
10.    Property, Plant, and Equipment and Intangible Assets: Acquisition
11.    Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
12.    Investments

Liabilities and Shareholders' Equity
13.    Current Liabilities and Contingencies
14.    Bonds and Long-Term Notes
15.    Leases
16.    Accounting for Income Taxes
17.    Pensions and Other Postretirement Benefits
18.    Shareholders’ Equity

Additional Financial Reporting Issues
19.    Share-Based Compensation and Earnings Per Share
20.    Accounting Changes and Error Corrections
21.    The Statement of Cash Flows Revisited

Appendix A: Derivatives
Appendix B: U.S. GAAP Comprehensive Case
Appendix C: IFRS Comprehensive Case