Table of contents for Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini.

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Contents in Brief The Role of Accounting as an Information System 1 Environment and Theoretical Structure of Financial Accounting 2 Review of the Accounting Process 3 The Balance Sheet and Financial Disclosures 4 The Income Statement and Statement of Cash Flows 5 Income Measurement and Profitability Analysis 6 Time Value of Money Concepts Economic Resources 7 Cash and Receivables 8 Inventories: Measurement 9 Inventories: Additional Issues 10 Operational Assets: Acquisition and Disposition 11 Operational Assets: Utilization and Impairment Financial Instruments 12 Investments 13 Current Liabilities and Contingencies 14 Bonds and Long-Term Notes 15 Leases 16 Accounting for Income Taxes 17 Pensions and Other Postretirement Benefits Additional Topics 18 Shareholders’ Equity 19 Share-Based Compensation and Earnings per Share 20 Accounting Changes and Error Corrections 21 The Statement of Cash Flows Revisited Appendix A: Derivatives Appendix B: FedEx Financial Statements Glossary Index

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