000 02209nam a22002777a 4500
999 _c78127
_d78127
003 CITU
005 20211016092804.0
008 211016b ||||| |||| 00| 0 eng d
020 _a0070119015
082 0 0 _a657.044
100 1 _aChasteen, Lanny G.
_d1942-
245 _aIntermediate accounting /
_cLanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor.
250 _aSixth edition.
264 1 _aBoston :
_bIrwin McGraw Hill,
_c©1998.
300 _axxxvii, 1284 pages :
_bcolor illustrations ;
_c28 cm.
336 _2rdacontent
_atext
_btxt
337 _2rdamedia
_aunmediated
_bn
338 _2rdacarrier
_avolume
_bnc
500 _aIncludes index.
505 0 _aFinancial 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.
520 _aThis 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.
650 0 _aAccounting.
700 1 _aFlaherty, Richard E.
_d1944-
700 1 _aO'Connor, Melvin C.
942 _2ddc
_cBK