Intermediate Accounting
作者： Donald E. Kieso; Jerry J. Weygandt; Terry D. Warfield
出版：Wiley; 15 edition (March 11, 2013)

这是封面：



Table of Contents

1 Financial Accounting and Accounting Standards 2

2 Conceptual Framework for Financial Reporting 42

3 The Accounting Information System 82

4 Income Statement and Related Information 158

5 Balance Sheet and Statement of Cash Flows 212

6 Accounting and the Time Value of Money 286

7 Cash and Receivables 344

8 Valuation of Inventories: A Cost-Basis Approach 414

9 Inventories: Additional Valuation Issues 472

10 Acquisition and Disposition of Property, Plant,

and Equipment 536

11 Depreciation, Impairments, and Depletion 588

12 Intangible Assets 648

13 Current Liabilities and Contingencies 700

14 Long-Term Liabilities 762

15 Stockholders’ Equity 820

16 Dilutive Securities and Earnings per Share 882

17 Investments 950

18 Revenue Recognition 1040

19 Accounting for Income Taxes 1116

20 Accounting for Pensions and Postretirement

Benefits 1182

21 Accounting for Leases 1268

22 Accounting Changes and Error Analysis 1342

23 Statement of Cash Flows 1410

24 Full Disclosure in Financial Reporting 1486