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Today's financial accounting is continuously changing. Now, you have a resource to help you understand the importance of accounting information and how that information is critical to others in business today with Wahlen/Jones/Pagachs Intermediate Accounting: Reporting and Analysis, Positive examples and cases from familiar companies, such as Starbucks, Coca-Cola, Apple, Louis Vuitton and Nestle, reinforce the book's unique, approachable perspective. You see the power of financial accounting information for investors, creditors and other stakeholders. This edition's in-depth coverage also clearly addresses the latest accounting standards. This edition works closely with CNOWv2 digital resources to help you manage the rigor and time requirements of today's intermediate accounting course. Learning tools help you master key concepts. In addition, algorithmic homework exercises allow you to solve multiple versions of exercises, in order to build confidence and expertise.
Financial Reporting &amp Financial Statements: Objectives, Concepts, &amp Analysis
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.
Time Value of Money Module.
Business Operating Activities
Cash and Receivables.
Inventories: Cost Measurement and Flow Assumptions.
Inventories: Special Valuation Issues.
Current Liabilities and Contingent Obligations.
Investing Activities
Property, Plant, and Equipment: Acquisition and Subsequent Investments.
Depreciation, Depletion, Impairment, and Disposal.
Intangibles.
Investments and Long-Term Receivables.
Financing Activities
Financing Liabilities: Bonds and Long-Term Notes Payable.
Contributed Capital.
Retained Earnings and Earnings Per Share.
Special Topics in Financial Reporting
Advanced Issues in Revenue Recognition.
Accounting for Income Taxes.
Accounting for Post-Retirement Benefits.
Accounting for Leases.
The Statement of Cash Flows.
Accounting for Changes and Errors