Intermediate Accounting 8th Edition Spiceland Solution 题库 Test bank

补充：第9版几乎和第8版一样，但是第9版贵好多！！！！所以我用的第8版~

Contents in Brief

The Role of Accounting as an Information System
1 Environment and Theoretical Structure of Financial Accounting 2
2 Review of the Accounting Process 50
3 The Balance Sheet and Financial Disclosures 112
4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows 170
5 Revenue Recognition and Profitability Analysis 230
6 Time Value of Money Concepts 322
Economic Resources
7 Cash and Receivables 360
8 Inventories: Measurement 424
9 Inventories: Additional Issues 478
10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition 526
11 Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment 586

SECTION 3
Financial Instruments and Liabilities
12 Investments 654
13 Current Liabilities and Contingencies 730
14 Bonds and Long-Term Notes 788
15 Leases 852
16 Accounting for Income Taxes 932
17 Pensions and Other Postretirement Benefits 996
18 Shareholders’ Equity 1066

SECTION 4
Additional Financial Reporting Issues
19 Share-Based Compensation and Earnings Per Share 1126
20 Accounting Changes and Error Corrections 1194
21 The Statement of Cash Flows Revisited 1242
Appendix A: Derivatives A-1
Appendix B: PetSmart Annual Report (selected pages) B-0
Appendix C: IFRS Comprehensive Case C-0
Glossary G-1
Photo Credits CR-1
Index I-0
Present and Future Value Tables P-1