Intermediate Accounting 9th Edition by J. David Spiceland

Contents in Brief
The Role of Accounting as an Information System S E C1T I O N
1 Environment and Theoretical Structure of Financial Accounting 2
2 Review of the Accounting Process 46
3 The Balance Sheet and Financial Disclosures 108
4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows 162
5 Revenue Recognition 234
6 Time Value of Money Concepts 312
2 Assets S E C T I O N
7 Cash and Receivables 350
8 Inventories: Measurement 414
9 Inventories: Additional Issues 464
10 Property, Plant, and Equipment and Intangible Assets: Acquisition 516
11 Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition 574
12 Investments 642
3 Liabilities and Shareholders’ Equity S E C T I O N
13 Current Liabilities and Contingencies 714
14 Bonds and Long-Term Notes 770
15 Leases 830
16 Accounting for Income Taxes 906
17 Pensions and Other Postretirement Benefits 966
18 Shareholders’ Equity 1034
4 Additional Financial Reporting Issues S E C T I O N
19 Share-Based Compensation and Earnings Per Share 1090
20 Accounting Changes and Error Corrections 1158
21 The Statement of Cash Flows Revisited 1204
Appendix A: Derivatives A-1
Appendix B: GAAP Comprehensive Case B-0
Appendix C: IFRS Comprehensive Case C-0
Glossary G-1
Index I-1
Present and Future Value Tables P-1
链接：https://pan.baidu.com/s/1-mhzo3bZm6ErEkPXhlTAuA