Intermediate Accounting, 4th edition

Elizabeth A. Gordon
, Jana S. Raedy
, Alexander J. Sannella

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Intermediate Accounting will help you develop the judgment and decision-making skills needed to evaluate company financials and pass the CPA exam. Instead of memorizing rules, you’ll build a deep conceptual understanding of financial reporting and the ability to interpret and apply changing standards. Real financial statements from well-known companies will give you rich insight into real applications of accounting concepts.

The 4th Edition incorporates the latest accounting standards and regulations, with side-by-side comparisons of GAAP and IFRS standards. By reprioritizing topical coverage, the authors respond to changes in the business world and in accounting literature, while addressing subjects not typically found in comparable texts.

ISBN-13: 9780135343258

Subject: Accounting & Taxation

Category: Intermediate Accounting

The Financial Reporting Environment
Financial Reporting Theory
Judgment and Applied Financial Accounting Research
Review of the Accounting Cycle
Statements of Net Income and Comprehensive Income
Statements of Financial Position and Cash Flows and the Annual Report
Accounting and the Time Value of Money
Revenue Recognition
Short-Term Operating Assets: Cash and Receivables
Short-Term Operating Assets: Inventory
Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition
Long-Term Operating Assets: Departures from Historical Cost
Operating Liabilities and Contingencies
Financing Liabilities
Accounting for Stockholders’ Equity
Investments in Financial Assets
Accounting for Income Taxes
Accounting for Leases
Accounting for Employee Compensation and Benefits
Earnings per Share
Accounting Changes and Error Analysis
The Statement of Cash Flows

Glossary