TY  - BOOK
AU  - Kieso,Donald E.
TI  - Intermediate Accounting
SN  - 0471392251
AV  - HF5635 .K543 2001
PY  - 2001///
CY  - New York
PB  - John Wiley & Suns
KW  - Accounting
N1  - Financial accounting and accounting standards; conceptual framework underlying financial accounting; the accounting information system; income statement and related information; balance sheet and statement of cash flows; accounting and the time value of money; cash and receivables; valuation of inventories - a cost basis approach; inventories: additional valuation issues; acquisition and disposition of property, plant and equipment; depreciation, impairments, and depletion; intangible assets; current liabilities and contingencies; long-term liabilities; stockholders' equity: contributed capital; stockholders' equity: retained earnings; dilutive securities and earnings per share; investments; revenue recognition; accounting for income taxes; accounting for pensions and postretirement benefits; accounting for leases; accounting changes and error analysis; statement of cash flows; full disclosure in financial reporting
N2  - Exposing the reader to the foundations of accounting through visual features which teach and reinforce the topics covered, this new edition of the text contains increased international coverage, a new interactive CD-ROM, together with a new web site
ER  -