Intermediate Accounting 18th Edition by Earl K Stice, James D Stice – Ebook PDF Instant Download/Delivery: 0538479736, 9780538479738
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Product details:
ISBN 10: 0538479736
ISBN 13: 9780538479738
Author: Earl K Stice, James D Stice
Intermediate Accounting 18th Table of contents:
Part One: Conceptual Framework and Financial Reporting
- Chapter 1: The Accounting Environment
- The Accounting Profession
- The Purpose of Financial Accounting
- Financial Accounting Information (Qualitative Characteristics, Constraints)
- The Conceptual Framework for Financial Reporting (Elements of Financial Statements)
- Accounting Standard Setting (FASB, IASB, Convergence)
- Ethics in Accounting
- Chapter 2: The Accounting Information System and Financial Statements
- The Accounting Cycle (Journal Entries, Ledgers, Trial Balance, Adjusting Entries, Financial Statements, Closing Entries)
- Accrual Basis vs. Cash Basis Accounting
- Statement of Financial Position (Balance Sheet)
- Statement of Comprehensive Income (Income Statement)
- Statement of Cash Flows
- Statement of Changes in Equity
- Notes to Financial Statements
Part Two: Current Assets and Related Revenues
- Chapter 3: The Income Statement and Comprehensive Income
- Revenues and Expenses
- Multi-Step vs. Single-Step Income Statement
- Earnings Per Share
- Discontinued Operations
- Extraordinary Items (if still applicable under IFRS/GAAP at the time)
- Changes in Accounting Principle, Estimate, and Error Correction
- Comprehensive Income
- Chapter 4: The Statement of Cash Flows
- Purpose and Content
- Classifying Cash Flows (Operating, Investing, Financing)
- Preparing the Statement of Cash Flows (Direct vs. Indirect Method)
- Cash Flow Analysis
- Chapter 5: Cash and Receivables
- Cash and Cash Equivalents
- Internal Control Over Cash
- Accounts Receivable (Recognition, Valuation – Allowance Method, Direct Write-Off)
- Notes Receivable (Interest-Bearing, Non-Interest-Bearing)
- Dishonored Notes
- Factoring and Assigning Receivables
- Presentation and Disclosure
- Chapter 6: Inventory: Cost Measurement
- Inventory Systems (Perpetual vs. Periodic)
- Goods Included in Inventory
- Inventory Costing Methods (FIFO, LIFO, Weighted-Average, Specific Identification – and their implications under IFRS/GAAP)
- Comparison of Methods
- Effects of Inventory Errors
- Chapter 7: Inventory: Valuation
- Lower of Cost or Market (LCM) / Lower of Cost and Net Realizable Value (LCNRV)
- Gross Profit Method
- Retail Inventory Method
- Purchase Commitments
- Inventory Presentation and Disclosure
Part Three: Long-Term Assets and Related Expenses
- Chapter 8: Property, Plant, and Equipment: Acquisition and Disposition
- Acquisition Cost
- Self-Constructed Assets
- Interest Capitalization
- Donated Assets
- Plant Assets Acquired with Noncash Consideration
- Subsequent Expenditures
- Disposals of Plant Assets
- Chapter 9: Property, Plant, and Equipment: Depreciation, Impairment, and Depletion
- Depreciation Concepts
- Depreciation Methods (Straight-Line, Declining-Balance, Sum-of-the-Years’-Digits, Units-of-Production)
- Changes in Depreciation Estimates
- Impairment of Assets
- Depletion of Natural Resources
- Chapter 10: Intangible Assets
- Characteristics and Valuation
- Acquisition of Intangible Assets (Purchased, Internally Developed)
- Amortization of Intangible Assets
- Types of Intangible Assets (Patents, Copyrights, Trademarks, Franchises, Goodwill, Research and Development Costs)
- Impairment of Intangible Assets
- Chapter 11: Investments
- Debt Investments (Held-to-Maturity, Trading, Available-for-Sale)
- Equity Investments (Fair Value Through Profit or Loss, Available-for-Sale, Equity Method, Consolidation)
- Transfers Between Categories
- Fair Value Option
- Impairment of Investments
- Presentation and Disclosure
Part Four: Liabilities and Equity
- Chapter 12: Current Liabilities and Contingencies
- Definition and Types of Current Liabilities (Accounts Payable, Notes Payable, Short-Term Loans, Unearned Revenues)
- Payroll Liabilities
- Sales Taxes Payable
- Contingencies (Loss Contingencies, Gain Contingencies)
- Chapter 13: Long-Term Liabilities
- Bonds Payable (Issuance, Discount, Premium)
- Effective-Interest Method of Amortization
- Troubled Debt Restructuring
- Leases (Operating Leases, Capital Leases – pre-ASC 842 / IFRS 16)
- Debt Extinguishment
- Chapter 14: Shareholders’ Equity
- Corporate Capital (Share Capital, Retained Earnings)
- Issuance of Shares (Par Value, No-Par Value)
- Treasury Shares
- Cash Dividends, Stock Dividends, Stock Splits
- Retained Earnings Restrictions
- Comprehensive Income
- Chapter 15: Earnings Per Share
- Simple Capital Structure (Basic EPS)
- Complex Capital Structure (Diluted EPS – Convertible Bonds, Convertible Preference Shares, Share Options, Warrants)
Part Five: Special Topics
- Chapter 16: Revenue Recognition
- Core Principle (Five-Step Model under IFRS 15 / ASC 606)
- Contracts with Customers
- Performance Obligations
- Transaction Price
- Recognition of Revenue
- Specific Applications (Long-Term Contracts, Sales with Right of Return, Consignments)
- Chapter 17: Accounting for Income Taxes
- Taxable Income vs. Accounting Income
- Deferred Tax Liabilities and Assets
- Temporary Differences
- Tax Rate Changes
- Net Operating Losses
- Valuation Allowances
- Chapter 18: Accounting for Pensions and Postretirement Benefits
- Defined Contribution Plans
- Defined Benefit Plans (Components of Pension Expense, Projected Benefit Obligation, Plan Assets, Actuarial Gains and Losses)
- Postretirement Health Care and Other Nonpension Benefits
- Chapter 19: Accounting for Leases
- (This chapter would cover the older GAAP (ASC 840) and IAS 17 rules for operating vs. capital leases, as the new standards (ASC 842/IFRS 16) were introduced later.)
- Chapter 20: Accounting Changes and Error Analysis
- Changes in Accounting Principle
- Changes in Accounting Estimate
- Changes in Reporting Entity
- Correction of Errors
- Chapter 21: Statement of Cash Flows (Revisited) and Financial Analysis
- Review of the Statement of Cash Flows
- Financial Statement Analysis Techniques (Ratio Analysis – Liquidity, Solvency, Profitability, Activity)
- Limitations of Financial Statement Analysis
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