Intermediate AccountingJohn Wiley & Sons, 2 Apr 2019 - 1584 halaman Intermediate Accounting, 17th Edition is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material. |
Isi
Financial Accounting | 1-1 |
Income Statement 335 | 1-3 |
What Do the Numbers Mean? Can You Do That? 119 | 1-19 |
Conclusion 119 | 1-27 |
FASB Codification and Exercises 128 | 2-1 |
What Do the Numbers Mean? Living in | 2-9 |
TABLE OF CONTENTS | 2-20 |
Presentation and Disclosure 1830 | 2-21 |
Additional Information 524 | 5 |
Rights to Subscribe to Additional Shares 169 | 9 |
What Do the Numbers Mean? Alphabet Dupe 115 | 11 |
RecognitionStock Compensation 1613 | 16 |
Its Like An Octopus 1835 | 18 |
TABLE OF CONTENTS | 23 |
Comprehensive Example 1621 | 26 |
Summary of EPS Computation 1629 | 29 |
The Accounting Information | 3-1 |
Financial Statements and Ownership Structure | 3-7 |
The Recording Process Illustrated 313 | 3-13 |
Trial Balance 318 | 3-19 |
Conversion from Cash Basis to Accrual Basis 340 | 3-40 |
Adjusted Trial Balance 330 | 3-46 |
Analytics in Action 373 | 3-73 |
Income Statement and Related | 4-1 |
IFRS Insights 443 | 4-45 |
Usefulness of the Balance Sheet | 5-3 |
What Do the Numbers Mean? Show Me the Assets 511 | 5-11 |
Statement of Cash Flows 516 | 5-17 |
Statement of Cash Flows | 5-23 |
What Do the Numbers Mean? There Ought to Be | 5-24 |
Closing 331 | 6-3 |
Accounting Guidance 2034 | 6-20 |
Reporting Cash | 7-4 |
Variable Consideration | 7-11 |
Notes Receivable 717 | 7-17 |
What Do the Numbers Mean? Staying Lean | 8-7 |
AverageCost 813 | 8-13 |
LIFO Liquidation 818 | 8-19 |
Major Disadvantages of LIFO 825 | 8-25 |
Additional Valuation | 9-1 |
What Do the Numbers Mean? Ill Trade You | 9-7 |
Purchase CommitmentsA Special Problem 913 | 9-13 |
Retail Inventory Method 918 | 9-19 |
Analysis of Inventories 925 | 9-25 |
Analytics in Action 953 | 9-53 |
Acquisition and Disposition | 10-1 |
Qualifying Assets 107 | 10-7 |
DeferredPayment Contracts 1013 | 10-14 |
Costs Subsequent to Acquisition 1020 | 10-20 |
Accounting for Contributions 1025 | 10-27 |
Depreciation Impairments | 11-1 |
TABLE OF CONTENTS | 11-11 |
Establishing a Depletion Base 1117 | 11-17 |
Analysis of Property Plant and Equipment 1123 | 11-23 |
Factors Involved in the Depreciation Process 114 | 11-29 |
Analytics in Action 1149 | 11-49 |
Intangible Assets | 12-1 |
What Do the Numbers Mean? Keep Your Hands | 12-7 |
Presentation 1830 | 12-18 |
Current Liabilities | 13-1 |
PostClosing Trial Balance 334 | 13-3 |
What Do the Numbers Mean? Microsofts LiabilitiesGood | 13-7 |
What Do the Numbers Mean? How Do You Want That? 1313 | 13-13 |
Disclosure 1834 | 13-18 |
What Do the Numbers Mean? Ill Pay You Later 1332 | 13-32 |
Analytics in Action 1353 | 13-53 |
LongTerm Liabilities | 14-1 |
What Do the Numbers Mean? Hows My Rating? 148 | 14-8 |
Illustration 1413 | 14-14 |
Mortgage Notes Payable 1420 | 14-20 |
What Do the Numbers Mean? How About | 14-26 |
Concluding Remarks 1433 | 14-33 |
FASB Codification and Exercises 1451 | 14-53 |
What Do the Numbers Mean? 1209 North Orange Street 153 | 15-3 |
Dilutive Securities and Earnings | 1 |
Diluted Earnings per Share 1622 | 39 |
Diluted Earnings per Share 1634 | 47 |
FASB Codification and Exercises 1657 | 58 |
Investments | 17-1 |
Trading Securities Fair Value Through Net Income 1710 | 17-10 |
Holdings of More Than 50 Consolidation 1716 | 17-16 |
Transfers Related to Debt Securities 1724 | 17-24 |
Revenue Recognition 181 | 18-1 |
The FiveStep Process Revisited 189 | 18-9 |
Allocating the Transaction Price to Separate Performance | 18-15 |
Recognition of Franchise Rights Revenue | 18-18 |
Accounting for Revenue Recognition Issues 1819 | 18-21 |
What Do the Numbers Mean? Grossed Out 1827 | 18-27 |
Warranties 1827 | 18-51 |
Accounting for Income Taxes | 19-1 |
What Do the Numbers Mean? Real Liabilities 198 | 19-8 |
Tax Rate Considerations 1916 | 19-16 |
Good News | 19-23 |
Comprehensive Example of Interperiod | 19-30 |
Second Year2020 1934 | 19-37 |
Taxable Income and Income Taxes Payable2020 1934 | 19-43 |
Notes to the Financial Statements 525 | 19-65 |
Accounting for Pensions | 20-1 |
Summary 1829 | 20-3 |
What Do the Numbers Mean? What About Your | 20-5 |
Measures of the Liability 207 | 20-7 |
Funded Status 2013 | 20-13 |
Evolving Issue Bye Bye Corridor 2021 | 20-20 |
Within the Notes to the Financial Statements 2028 | 20-28 |
Concluding Observations 2034 | 20-34 |
Postretirement Benefits Accounting Provisions 2036 | 20-36 |
Actuarial Assumptions and Conceptual Issues 2043 | 20-43 |
FASB Codification and Exercises 2067 | 20-68 |
Accounting for Leases | 21-1 |
Finance and Operating Leases Lessee 217 | 21-7 |
Lessor Accounting for SalesType Leases 2114 | 21-14 |
Accounting for Operating Leases 2118 | 21-21 |
Evolving Issue Bring It On 2134 | 21-34 |
Accounting Changes | 22-1 |
Gross | 22-5 |
What Do the Numbers Mean? Change Management 227 | 22-7 |
Impracticability 2214 | 22-14 |
Accounting Errors 2219 | 22-20 |
Numerous Errors 2228 | 22-28 |
Change to the Equity Method 2234 | 22-34 |
Usefulness of the Statement of Cash Flows 233 | 23-3 |
Format of the Statement of Cash Flows 236 | 23-23 |
What Do the Numbers Mean? Not What It Seems 2329 | 23-29 |
Preparation of the Worksheet 2334 | 23-36 |
FASB Codification and Exercises 2369 | 23-71 |
Full Disclosure in Financial | 24-1 |
Ratio AnalysisA Reference 530 | 24-5 |
Notes to the Financial Statements 246 | 24-7 |
FASB Codification and Exercises 2260 | 24-22 |
IFRS Insights 558 | 24-59 |
APPENDIX A Private Company Accounting | 1 |
Contingencies 1317 | 13 |
| 1-1 | |
Edisi yang lain - Lihat semua
Intermediate Accounting, Volume 2 Donald E. Kieso,Jerry J. Weygandt,Terry D. Warfield Pratinjau terbatas - 2019 |
Intermediate Accounting Donald E. Kieso,Jerry J. Weygandt,Terry D. Warfield Pratinjau tidak tersedia - 2019 |
Istilah dan frasa umum
accounting information accounting principles accounts receivable Accumulated adjusting entries AICPA Allowance for Doubtful amortization assume balance sheet basis capital carrying amount cash flows CHAPTER Codification common stock company's comprehensive income Compute Concepts conceptual framework Corporation current assets debit December 31 depreciation expense determine disclosure discounts dividends Doubtful Accounts ending inventory equipment equity estimated example fair value FASB ASC FIFO Financial Accounting Standards financial reporting financial statements future value GAAP goodwill gross profit IASB IFRS income statement income tax increase Instructions intangible assets investments investors issues January journal entry LCNRV LEARNING OBJECTIVE lease LIFO measurement net realizable value notes receivable operations ordinary annuity patent payment period plant Predecessor literature present value purchased realizable value result retail retained earnings Salaries and Wages selling shown in Illustration sold statement of cash Statement of Financial stockholders Total transactions trial balance users valuation