TY - BOOK AU - Wahlen,James M. AU - Jones,Jefferson P. AU - Pagach,Donald P. TI - Intermediate Accounting: Reporting and analysis SN - 139781111822378 (student ed. pkg.) AV - HF5636 .W53 2013 U1 - 657.044 23 PY - 2013/// CY - Mason, OH PB - South-Western Cengage Learning KW - Accounting N1 - Has accompanying booklet, "The FASB Accounting Standards Codification: a user-friendly guide" inserted in back cover; Includes bibliographical references and index; The demand for and supply of financial accounting information -- Financial reporting: its conceptual framework -- Review of a company's accounting system -- The balance sheet and the statement of shareholders' equity -- The income statement and the statement of cash flows -- Cash and receivables -- Inventories: cost measurement and flow assumptions -- Inventories: special valuation issues -- Current liabilities and contingent obligations -- Property, plant, and equipment: acquisition and subsequent investments -- Depreciation, depletion, impairment, and disposal -- Intangibles -- Investments and long-term receivables -- Financing liabilities: bonds and long-term notes payable -- Contributed capital -- Retained earnings and earnings per share -- Advanced issues in revenue recognition -- Accounting for income taxes -- Accounting for postretirement benefits -- Accounting for leases -- The statement of cash flows -- Accounting for changes and errors ER -