Table of contents for Intermediate accounting / Donald E. Kieso, PhD, CPA, Northern Illinois University, DeKalb, Illinois, Jerry J. Weygandt, PhD, CPA, University of Wisconsin--Madison, Madison, Wisconsin, Terry D. Warfield, PhD, University of Wisconsin--Madison, Madison, Wisconsin.


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1 Financial Accounting and Accounting Standards 2
2 Conceptual Framework for Financial Reporting 42
3 The Accounting Information System 82
4 Income Statement and Related Information 158
5 Balance Sheet and Statement of Cash Flows 212
6 Accounting and the Time Value of Money 286
7 Cash and Receivables 344
8 Valuation of Inventories: A Cost-Basis Approach 414
9 Inventories: Additional Valuation Issues 472
10 Acquisition and Disposition of Property, Plant, and Equipment 536
11 Depreciation, Impairments, and Depletion 588
12 Intangible Assets 648
13 Current Liabilities and Contingencies 700
14 Long-Term Liabilities 762
15 Stockholders' Equity 820
16 Dilutive Securities and Earnings per Share 882
17 Investments 950
18 Revenue Recognition 1040
19 Accounting for Income Taxes 1116
20 Accounting for Pensions and Postretirement Benefits 1182
21 Accounting for Leases 1268
22 Accounting Changes and Error Analysis 1342
23 Statement of Cash Flows 1410
24 Full Disclosure in Financial Reporting 1486


Library of Congress subject headings for this publication:
Accounting.