Intermediate Accounting, Volume 2
John Wiley & Sons, Mar 15, 2011 - Business & Economics - 792 pages
The bestselling book on intermediate accounting, Kieso is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field. They learn how to leverage everyday accounting programs like Excel, GLS, and other computerized accounting software giving them a strong background in the tools needed in the accounting profession. Intermediate Accounting 14th edition is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change. There are three areas of major importance that are now incorporated extensively into the text: New way of looking at GAAP, Convergence of U.S. GAAP and IFRS, and Fair Value Movement. The core of Kiesos value statement continues to be authoritativeness and preparation for the profession (CPA exam).
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Accounting for Income Taxes
Accounting for Pensions and Postretirement Benefits
Accounting for Leases 1288
Statement of Cash Flows 1434
Full Disclosure in Financial Reporting
Other editions - View all
accepted accounting principles accounting changes accounting principle Accumulated OCI actual return actuarial adjusting entry amount analysis available-for-sale securities balance sheet bonds cash flows change in accounting common stock company’s comprehensive income Compute Corporation Debt Investments December 31 depreciation derivatives disclosure dividends effect employees entry to record equity investments equity method equity securities error expected return Fair Value Adjustment fair value option FASB FIFO financial instruments financial reporting financial statements funding futures contract GAAP gain or loss gains and losses hedge held-to-maturity IFRS Illustration income statement income tax inventory investor January journal entry liability LIFO net income Numbers Mean Pension Asset/Liability pension expense pension plan pension worksheet PepsiCo percent plan assets postretirement benefit Prepare the journal prior period prior service cost projected benefit obligation purchased put option ratio retained earnings return on plan revenue segments shares Statement of Financial stockholders transactions Unrealized Holding Gain