Intermediate accounting /
Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor.
- Sixth edition.
- xxxvii, 1284 pages : color illustrations ; 28 cm.
Includes index.
Financial accounting and reporting: an introduction -- Financial accounting and reporting: a theoretical structure -- The accounting process: an overview -- The income statement -- The balance sheet (Statement of financial position) -- Statement of cash flows -- Revenue recognition and income determination -- Cash, current receivables and payables and contingencies -- Inventory valuation: determining cost and using cost flow assumption -- Inventory valuation: departures from historical cost and methods of estimating inventory cost -- Plant assets and intangibles: acquisition and subsequent expenditures -- Plant assets and intangibles: depreciation, depletion, amortization and disposition -- Financial instruments: equity securities -- Financial instruments: debt securities -- Leases -- Pensions and other postretirement benefits -- Accounting for income taxes -- Stockholders' equity -- Accounting changes and error analysis -- Earning per share -- Revisiting the statement of cash flows; additional disclosure topics -- Concepts of present and future value -- General Electric annual report 1995.
This updated edition reflects current accounting standards and combines conceptual and theoretical material. The text includes end of chapter problems, real-world examples, international highlights, conceptual issues and an introduction to cash flow and the statement of cash flow.