Intermediate Accounting , 10th Edition (with Business and Company Resource Center)
Author：Loren A. Nikolai, D. Bazley, Jefferson P. Jones
Year: 2006
Edition: 10
Language: English
Pages: 1413

Brif contents
PART 1
Financial Reporting: Concepts, Financial Statements, and Related Disclosures
1 The Environment of Financial Reporting 2
2 Financial Reporting: Its Conceptual Framework 30
3 Review of a Company’s Accounting System 64
4 The Balance Sheet and the Statement of Changes in Stockholders’ Equity 116
5 The Income Statement and Statement of Cash Flows 168
6 Additional Aspects of Financial Reporting and Financial Analysis 242
Time Value of Money Module M1
PART 2
Financial Reporting: Asset Valuation and Income Measurement
7 Cash and Receivables 304
8 Inventories: Cost Measurement and Flow Assumptions 358
9 Inventories: Special Valuation Issues 412
10 Property,Plant, and Equipment:Acquisition and Disposal 458
11 Depreciation and Depletion 502
12 Intangibles 548
PART 3
Financial Reporting:Valuation of Liabilities and Investments
13 Current Liabilities and Contingencies 586
14 Long-Term Liabilities and Receivables 638
15 Investments 704
PART 4
Financial Reporting: Stockholders’ Equity
16 Contributed Capital 764
17 Earnings Per Share and Retained Earnings 824
PART 5
Financial Reporting: Special Topics
18 Income Recognition and Measurement of Net Assets 884
19 Accounting for Income Taxes 942
20 Accounting for Postemployment Benefits 994
21 Accounting for Leases 1064
22 The Statement of Cash Flows 1124
23 Accounting Changes and Errors 1198
APPENDIX A
The Coca-Cola Company 2004 Financial Statements and
Supplementary Data A1
APPENDIX B
List of the Official Pronouncements of the AICPA and FASB B1
INDEX I1