Thomas, Wayne M; Spiceland, David; Nelson, Mark W.
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SECTION 1 The Role of Accounting as an Information System 1. Environment and Theoretical Structure of Financial Accounting 2. Review of the Accounting Process 3. The Balance Sheet and Financial Disclosures 4. The Income Statement, Comprehensive Income, and the Statement of Cash Flows 5. Revenue Recognition 6. Time Value of Money Concepts
SECTION 2 Assets 7. Cash and Receivables 8. Inventories: Measurement 9. Inventories: Additional Issues 10. Property, Plant, and Equipment and Intangible Assets: Acquisition 11. Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition 12. Investments
SECTION 3 Liabilities and Shareholders' Equity 13. Current Liabilities and Contingencies 14. Bonds and Long-Term Notes 15. Leases 16. Accounting for Income Taxes 17. Pensions and Other Postretirement Benefits 18. Shareholders’ Equity
SECTION 4 Additional Financial Reporting Issues 19. Share-Based Compensation and Earnings Per Share 20. Accounting Changes and Error Corrections 21. The Statement of Cash Flows Revisited
Appendix A: Derivatives Appendix B: U.S. GAAP Comprehensive Case Appendix C: IFRS Comprehensive Case