中级会计 彩色电子扫描版
Intermediate Accounting 11th by Loren Nikolai pdf

ISBN-10: 032465913X | ISBN-13: 978-0324659139


Part I: FINANCIAL REPORTING: CONCEPTS, FINANCIAL STATEMENTS, AND RELATED DISCLOSURES.
1. The Environment of Financial Reporting.
2. Financial Reporting: Its Conceptual Framework.
3. Review of a Company's Accounting System.
4. The Balance Sheet and the Statement of Changes in Stockholders' Equity.
5. The Income Statement and the Statement of Cash Flows.
6. Additional Aspects of Financial Reporting and Financial Analysis.
Time Value of Money Module.

































































































































































Part II: FINANCIAL REPORTING: ASSET VALUATION AND INCOME MEASUREMENT.
7. Cash and Receivables.
8. Inventories: Cost Measurement and Flow Assumptions.
9. Inventories: Special Valuation Issues.
10. Property, Plant, and Equipment: Acquisition and Disposal.
11. Depreciation and Depletion.
12. Intangibles.


Part III: FINANCIAL REPORTING: VALUATION OF LIABILITIES AND INVESTMENTS.
13. Current Liabilities and Contingencies.
14. Long-Term Liabilities and Receivables.
15. Investments.


Part IV: FINANCIAL REPORTING: STOCKHOLDERS EQUITY.
16. Contributed Capital.
17. Earnings Per Share and Retained Earnings.


Part V: FINANCIAL REPORTING: SPECIAL TOPICS.
18. Income Recognition and Measurement of Net Assets.
19. Accounting for Income Taxes.
20. Accounting for Postemployment Benefits.
21. Accounting for Leases.
22. The Statement of Cash Flows.
23. Accounting Changes and Errors.


Appendix A: Coca-Cola 2007 Financial Statements and Supplementary Data.
Appendix B: List of the Official Pronouncements of the AICPA and FASB.
Appendix C: List of International Financial Reporting Standards (IFRS).