Intermediate Accounting: Principles and Analysis
Besorgung - Lieferbarkeit unbestimmt
BeschreibungConceptual understanding requires a solid foundation
Over thirty years and twelve bestselling editions, Kieso, Weygandt, and Warfield's Intermediate Accounting has built a reputation for accuracy, comprehensiveness, and student success. An evolution of this standard-bearer can be found in Intermediate Accounting: Principles and Analysis, Second Edition. It enables you not just to grasp the concepts and methods of financial accounting, but then to apply them in various decision-making contexts.
Balancing discussions of concepts with applications, the text helps you build on that solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more. Best of all, an array of special features ensure your mastery of the material, encouraging you to:
* Pinpoint the principle behind the topic with "What's the Principle?"
* Appreciate the converging nature of US GAAP and IFRS through the Convergence Corner features in each chapter.
* Apply your accounting knowledge while expanding your competencies in analysis and decision-making context with "Accounting in Action" problems.
* Full chapters on revenue recognition and the statement of cash flows can be found in this revised edition.
* See how real companies deal with accounting issues in "What Do the Numbers Mean?"
* Gain International Insights with special notes regarding accounting practices in other countries.
Clear, thorough, and up to date, Intermediate Accounting: Principles and Analysis provides a thorough grounding in principles and concepts that will serve as important cornerstones for decision making throughout your accounting or financial career.
InhaltsverzeichnisChapter 1 Financial Accounting and Accounting Standards
Chapter 2 Conceptual Framework Underlying Financial Accounting
Chapter 3 The Accounting Information System
Chapter 4 Balance Sheet
Chapter 5 Income Statement
Chapter 6 Statement of Cash Flows
Chapter 7 Revenue Recognition
Chapter 8 Cash and Receivables
Chapter 9 Accounting for Inventories
Chapter 10 Accounting for Property, Plant, and Equipment
Chapter 11 Intangible Assets
Chapter 12 Accounting for Liabilities
Chapter 13 Stockholders' Equity
Chapter 14 Investments
Chapter 15 Accounting for Income Taxes
Chapter 16 Accounting for Compensation
Chapter 17 Accounting for Leases
Chapter 18 Other Reporting Issues
Appendix A Accounting and the Time Value of Money
Online at Companion Website:
Appendix A - Accounting and the Time Value of Money
Appendix B - Reporting Cash Flows
Appendix C - Using Financial Calculators
Appendix D - Retail Inventory Method
Appendix E - Accounting for Natural Resources
Appendix F - Accounting for Computer Software Costs
Appendix G - Accounting for Troubled Debt
Appendix H - Accounting for Derivative Instruments
Appendix I - Error Analysis
PortraitTerry D. Warfield, Ph.D. is associate professor of accounting at the University of Wisconsin-Madison. He received a B.S. and M.B.A from Indiana University and a Ph.D. in accounting from the University of Iowa. Professor Warfield's area of expertise is financial reporting, and prior to his academic career, he worked for five years in the banking industry. He served as the Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange commission in Washington, D.C. from 1995-1996). Professor Warfield's primary research interests concern financial accounting standards and disclosure policies. He has published scholarly articles in the Accounting Review, Journal of Accounting and Economics, Research in Accounting Regulation, and Accounting Horizons, and he has served on the editorial boards of the Accounting Review, Accounting Horizons, and Issues in Accenting Education. He has served as president of the Financial Accounting and Reporting Section, the Financial Accounting Standards Committee of the American Accounting Association (Chair 1995-1996), and on the AAA-FASB Research Conference Committee. Professor Warfield has received teaching awards at both the University of Iowa and the University of Wisconsin, and he was named to the teaching Academy at the University of Wisconsin in 1995. Professor Warfield has developed and published several case studies based on his research for use in accounting classes. Theses cases have been selected for the AICPA Professor-Practitioner Case Development Program and have been published in Issues in Accounting Education.Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He has a Ph.D. from the Univ. of Illinois. His articles have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He is the recipient of the Wisconsin Institute of CPAs Outstanding Educator's Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association's Outstanding Accounting Educator Award.Donald E. Kieso, PhD, CPA, received his bachelor's degree from Aurora University and his Ph.D. from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (NY). He has done postdoctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple teaching Awards. Professor Kieso is the author of numerous other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society.
Untertitel: Sprache: Englisch.
Verlag: JOHN WILEY & SONS INC
Erscheinungsdatum: Dezember 2007
Seitenanzahl: 1136 Seiten