Intermediate accounting /

• Main Author: Kieso, Donald E., 1936- (autor)
• Other Authors: Weygandt, Jerry J., Warfield, Terry D.
• Format: Book
• Language: English
• Published: Hoboken, N.J. : John Wiley, 2011
• Subjects: CONTABILIDAD; CONTABILIDAD FINANCIERA; NORMAS CONTABLES; INVENTARIOS; ACTIVO INTANGIBLE; PASIVO EXIGIBLE; PASIVO NO EXIGIBLE; EQUIDAD; INVERSIONES; IMPUESTO A LA RENTA; EJERCICIOS DE CONTABILIDAD; ESTUDIOS DE CASOS; SISTEMA DE INFORMACION CONTABLE; ESTADOS FINANCIEROS CONTABLES; SOFTWARE; CONTABILIDAD EXTERNA; PASIVO FIJO; APLICACIONES; CASOS PRACTICOS; ESTADOS CONTABLES; ESTADOS FINANCIEROS

Table of Contents:

• 1. Financial accounting and accounting standards
• 2. Conceptual framework for financial reporting
• 3. The accounting information system
• 4. Income statement and related information
• 5. Statement of financial position and statement of cash flows
• 6. Accounting and the time value of money
• 7. Cash and receivables
• 8. Valuation of inventories: a cost-basis approach
• 9. Inventories
• 10. Acquisition and disposition of property, plant, and equipment
• 11. Depresiation, impairments and depletion
• 12. Intangible ssets
• 13. Current liabilities, provisions and contingencies
• 14. Non-current liabilities
• 15. Equity
• 16. Dilutive securities and earnings per share
• 17. Investments
• 18. Revenue
• 19. Accounting for income taxes
• 20. Accounting for pensions and postretirement benefits
• 21. Accounting for leases
• 22. Accounting changes and error analysis
• 23. Statement of cash flows
• 24. Presentation and disclosure in financial reporting.