Intermediate accounting /
Loren A. Nikolai, John D. Bazley, Jefferson P. Jones.
- 11th ed.
- 1 volúmen, (varias paginaciones)
Incluye referencias bibliográficas e índice.
Part I: Financial reporting: concepts, financial statements, and related disclosures. The Environment of Financial Reporting ; Financial Reporting: Its Conceptual Framework ; Review of a Company´s Accounting System ; The Balance Sheet and the Statement of Changes in Stockholders´ Equity ; The Income Statement and the Statement of Cash Flows ; Additional Aspects of Financial Reporting and Financial Analysis. Time Value of Money Module. -- Part II: Financial reporting: asset valuation and income measurement. Cash and Receivables ; Inventories: Cost Measurement and Flow Assumptions ; Inventories: Special Valuation ; Property, Plant, and Equipment: Acquisition and Disposal ; Depreciation and Depletion ; Intangibles. -- Part III: Financial reporting: valuation of liabilities and investments. Current Liabilities and Contingencies ; Long-Term Liabilities and Receivables ; Investments. -- Part IV: Financial reporting: stockholders equity. Contributed Capital ; Earnings Per Share and Retained Earnings. -- Part V: Financial reporting: special topics. Income Recognition and Measurement of Net Assets. ; Accounting for Income Taxes ; Accounting for Postemployment Benefits ; Accounting for Leases ; The Statement of Cash Flows ; Accounting Changes and Errors.