Intermediate Accounting 9ePDF电子书下载

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PART 1 Financial Reporting: Concepts, Financial Statements, and Related Disclosures 2

1 The Environment of Financial Reporting 2

2 Financial Reporting: Its Conceptual Framework 18

3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity 39

4 The Income Statement and Statement of Cash Flows 72

5 Additional Aspects of Financial Reporting and Financial Analysis 123

PART 2 Financial Reporting: Asset Measurement and Income Determination 170

6 Cash and Receivables 170

7 Inventories: Cost Measurement and Flow Assumptions 211

8 Inventories: Special Valuation Issues 242

9 Property, Plant, and Equipment: Acquisition and Disposal 272

10 Depreciation and Depletion 305

11 Intangibles 336

PART 3 Financial Reporting: Valuation of Liabilities and Investments 364

12 Current Liabilities and Contingencies 364

13 Long-Term Liabilities and Receivables 394

14 Investments 429

PART 4 Financial Reporting: Stockholders’ Equity 464

15 Contributed Capital 464

16 Earnings Per Share and Retained Earnings 487

PART 5 Financial Reporting: Special Topics 534

17 Income Recognition and Measurement of Net Assets 534

18 The Statement of Cash Flows 574

19 Accounting Changes and Errors 620

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