Ebook Intermediate Accounting 9e by Spiceland, Sepe, and Nelson


Intermediate Accounting
9th Edition
Author(s) : J. David Spiceland • James F. Sepe • Mark W. Nelson
Copyright © 2018
Publisher : McGr*wHill Educ*tion
PDF 71.41 MB

Table of contents:
S E C T I O N 1 : 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 Income Measurement and Profitability Analysis 230
6 Time Value of Money Concepts 320

S E C T I O N 2 : Economic Resources
7 Cash and Receivables 358
8 Inventories: Measurement 420
9 Inventories: Additional Issues 474
10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition 528
11 Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment 588

S E C T I O N 3 : Financial Instruments and Liabilities
12 Investments 652
13 Current Liabilities and Contingencies 736
14 Bonds and Long-Term Notes 796
15 Leases 858
16 Accounting for Income Taxes 946
17 Pensions and Other Postretirement Benefits 1008
18 Shareholders’ Equity 1078

S E C T I O N 4 : Additional Financial Reporting Issues
19 Share-Based Compensation and Earnings Per Share 1138
20 Accounting Changes and Error Corrections 1206
21 The Statement of Cash Flows Revisited 1256

Appendix A: Derivatives A-0
Appendix B: Dell Annual Report B-1
Appendix C: IFRS Comprehensive Case C-1

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