Intermediate accounting

"This intermediate accounting text links accounting principles to the central activities of a business. A user or decision-making approach combined with the necessary coverage of GAAP and IFRS prepares students to understand accounting in terms of the activities of a business, which reflects the broadening definition of accounting today. The book offers a blend of the core concepts of accounting principles with procedural applications ... The text's efficient format does not overwhelm students."--Publisher website

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.