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Intermediate Accounting, Volume 1 16th edition [Loose-leaf]

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(Northern Illinois University), (University of Wisconsin, Madison), (University of Wisconsin, Madison)
  • Formatas: Loose-leaf, 832 pages, aukštis x plotis x storis: 272x213x28 mm, weight: 1633 g
  • Išleidimo metai: 28-Mar-2016
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 111918150X
  • ISBN-13: 9781119181507
Kitos knygos pagal šią temą:
Intermediate Accounting, Volume 1 16th editionDidesnis paveikslėlis
  • Formatas: Loose-leaf, 832 pages, aukštis x plotis x storis: 272x213x28 mm, weight: 1633 g
  • Išleidimo metai: 28-Mar-2016
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 111918150X
  • ISBN-13: 9781119181507
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781119181507.html
Kieso, Weygandt, and Warfield’s Intermediate Accounting, Sixteenth Edition continues to set the standard for students and professionals in the field. The 16th edition builds on this legacy through new, innovative student-focused learning. Kieso maintains the qualities for which the text is globally recognized, including its reputation for accuracy, comprehensiveness, accessibility, and quality problem material that best prepares students for success on the CPA exam and accounting careers. The 16th edition offers the most up-to-date coverage of US GAAP & IFRS in a format suited to the complex challenges of teaching intermediate accounting in these changing times.
1 Financial Accounting and Accounting Standards
2(34)
We Can Do Better
2(2)
Financial Reporting Environment
4(3)
Accounting and Capital Allocation
4(1)
What Do the Numbers Mean? It's the Accounting
5(1)
Objective of Financial Reporting
5(1)
What Do the Numbers Mean? Don't Forget Stewardship
6(1)
The Need to Develop Standards
7(1)
Parties Involved In Standard-Setting
7(6)
Securities and Exchange Commission (SEC)
7(2)
American Institute of Certified Public Accountants (AICPA)
9(1)
Financial Accounting Standards Board (FASB)
9(4)
Generally Accepted Accounting Principles
13(2)
What Do the Numbers Mean? You Have to Step Back
13(1)
FASB Codification
13(2)
Major Challenges In Financial Reporting
15(14)
GAAP in a Political Environment
15(1)
Evolving Issue Fair Value, Fair Consequences?
16(1)
The Expectations Gap
16(1)
Financial Reporting Issues
17(1)
International Accounting Standards
18(2)
What Do the Numbers Mean? Can You Do That?
20(1)
Ethics in the Environment of Financial Accounting
20(1)
Conclusion
20(9)
IFRS Insights
29(7)
2 Conceptual Framework for Financial Reporting
36(42)
What Is It?
36(2)
Conceptual Framework
38(2)
Need for a Conceptual Framework
38(1)
What Do the Numbers Mean? What's Your Principle?
39(1)
Development of a Conceptual Framework
39(1)
Overview of the Conceptual Framework
40(1)
First Level Basic Objective
40(1)
Second Level Fundamental Concepts
41(8)
Qualitative Characteristics of Accounting Information
41(3)
What Do the Numbers Mean? Living in a Material World
44(2)
What Do the Numbers Mean? Show Me the Earnings!
46(2)
Basic Elements
48(1)
Third Level Recognition And Measurement Concepts
49(24)
Basic Assumptions
50(1)
What Do the Numbers Mean? Whose Company Is It?
50(2)
Basic Principles of Accounting
52(5)
Cost Constraint
57(1)
Summary of the Structure
58(1)
What Do the Numbers Mean? Don't Count These Please
59(14)
FASB Codification
73(1)
IFRS Insights
74(4)
3 The Accounting Information System
78(74)
Needed: A Reliable Information System
78(2)
Accounting Information System
80(7)
Basic Terminology
80(1)
Debits and Credits
81(1)
The Accounting Equation
82(2)
Financial Statements and Ownership Structure
84(1)
The Accounting Cycle
85(2)
Record And Summarize Basic Transactions
87(5)
Journalizing
87(1)
Posting
88(4)
Trial Balance
92(1)
Adjusting Entries
92(12)
Types of Adjusting Entries
93(1)
Adjusting Entries for Deferrals
93(5)
Adjusting Entries for Accruals
98(5)
What Do the Numbers Mean? Am I Covered?
103(1)
Adjusted Trial Balance
104(1)
Preparing Financial Statements
104(6)
What Do the Numbers Mean? 24/7 Accounting
106(1)
Closing
106(3)
Post-Closing Trial Balance
109(1)
Reversing Entries---An Optional Step
109(1)
The Accounting Cycle Summarized
110(1)
What Do the Numbers Mean? Hey, It's Complicated
110(1)
Financial Statements For A Merchandising Company
110(3)
Income Statement
110(1)
Statement of Retained Earnings
111(1)
Balance Sheet
111(2)
What Do the Numbers Mean? Statements, Please
113(1)
Closing Entries
113(1)
Appendix 3a Cash-Basis Accounting Versus Accrual-Basis Accounting
113(2)
Conversion From Cash Basis To Accrual Basis
115(3)
Service Revenue Computation
116(1)
Operating Expense Computation
117(1)
Theoretical Weaknesses Of The Cash Basis
118(1)
Appendix 3b Using Reversing Entries
119(1)
Illustration Of Reversing Entries--Accruals
119(1)
Illustration Of Reversing Entries--Deferrals
120(1)
Summary Of Reversing Entries
121(1)
Appendix 3c Using A Worksheet: The Accounting Cycle Revisited
121(1)
Worksheet Columns
121(2)
Trial Balance Columns
121(1)
Adjustments Columns
121(2)
Adjustments Entered On The Worksheet
123(1)
Adjusted Trial Balance
123(1)
Income Statement and Balance Sheet Columns
123(1)
Preparing Financial Statements From A Worksheet
124(23)
IFRS Insights
147(5)
4 Income Statement and Related Information
152(48)
Financial Statements Are Changing
152(2)
Income Statement
154(2)
Usefulness of the Income Statement
154(1)
Limitations of the Income Statement
154(1)
Quality of Earnings
155(1)
What Do the Numbers Mean? Four: The Loneliest Number
156(1)
Format Of The Income Statement
156(6)
Elements of the Income Statement
156(1)
Intermediate Components of the Income Statement
157(3)
What Do the Numbers Mean? Top Line or Bottom Line?
160(1)
Condensed Income Statements
160(1)
Single-Step Income Statements
161(1)
Reporting Various Income Items
162(8)
Unusual and Infrequent Gains and Losses
162(2)
Discontinued Operations
164(3)
Noncontrolling Interest
167(1)
Earnings per Share
167(2)
Summary of Various Income Items
169(1)
What Do the Numbers Mean? Different Income Concepts
169(1)
Other Reporting Issues
170(24)
Accounting Changes and Errors
170(2)
Retained Earnings Statement
172(1)
Comprehensive Income
173(3)
Evolving Issue Income Reporting
176(18)
FASB Codification
194(1)
IFRS Insights
195(5)
5 Balance Sheet and Statement of Cash Flows
200(66)
Hey, It Doesn't Balance!
200(2)
Balance Sheet
202(14)
Usefulness of the Balance Sheet
202(1)
Limitations of the Balance Sheet
202(1)
What Do the Numbers Mean? Grounded
203(1)
Classification in the Balance Sheet
203(7)
What Do the Numbers Mean? "Show Me the Assets!"
210(4)
What Do the Numbers Mean? Warning Signals
214(1)
Balance Sheet Format
214(2)
Statement Of Cash Flows
216(8)
What Do the Numbers Mean? Watch That Cash Flow
216(1)
Purpose of the Statement of Cash Flows
217(1)
Content and Format of the Statement of Cash Flows
217(1)
Preparation of the Statement of Cash Flows
218(3)
Usefulness of the Statement of Cash Flows
221(2)
What Do the Numbers Mean? "There Ought to Be a Law"
223(1)
Additional Information
224(7)
Supplemental Disclosures
224(2)
What Do the Numbers Mean? What About Your Commitments?
226(1)
Techniques of Disclosure
227(3)
Evolving Issue Balance Sheet Reporting: Gross or Net?
230(1)
Appendix 5A Ratio Analysis---A Reference
231(1)
Using Ratios To Analyze Performance
231(26)
FASB Codification
257(1)
IFRS Insights
258(8)
6 Accounting and the Time Value of Money
266(58)
How Do I Measure That?
266(2)
Basic Time Value Concepts
268(6)
Applications of Time Value Concepts
268(1)
The Nature of Interest
269(1)
Simple Interest
270(1)
Compound Interest
270(1)
What Do the Numbers Mean? A Pretty Good Start
271(3)
Fundamental Variables
274(1)
Single-Sum Problems
274(5)
Future Value of a Single Sum
275(1)
Present Value of a Single Sum
276(2)
Solving for Other Unknowns in Single-Sum Problems
278(1)
Annuities (Future Value)
279(7)
Future Value of an Ordinary Annuity
280(2)
Future Value of an Annuity Due
282(2)
What Do the Numbers Mean? Don't Wait to Make That Contribution!
284(1)
Examples of Future Value of Annuity Problems
284(2)
Annuities (Present Value)
286(5)
Present Value of an Ordinary Annuity
286(2)
What Do the Numbers Mean? Up in Smoke
288(1)
Present Value of an Annuity Due
288(1)
Examples of Present Value of Annuity Problems
289(2)
Other Time Value Of Money Issues
291(21)
Deferred Annuities
291(2)
Valuation of Long-Term Bonds
293(1)
Effective-Interest Method of Amortization of Bond Discount or Premium
294(1)
Present Value Measurement
295(2)
What Do the Numbers Mean? How Low Can They Go?
297(15)
FASB Codification
312(12)
7 Cash and Receivables
324(62)
Luck Of The Irish
324(2)
Cash
326(3)
Reporting Cash
326(2)
Summary of Cash-Related Items
328(1)
What Do the Numbers Mean? Where Did I Park My Cash?
329(1)
Receivables
329(9)
Recognition of Accounts Receivable
330(4)
Valuation of Accounts Receivable
334(4)
Notes Receivable
338(5)
Recognition of Notes Receivable
338(4)
Valuation of Notes Receivable
342(1)
What Do the Numbers Mean? Please Release Me?
343(1)
Special Issues
343(9)
Fair Value Option
344(1)
Disposition of Accounts and Notes Receivable
344(5)
What Do the Numbers Mean? Securitizations---Good or Bad?
349(1)
Presentation and Analysis
350(2)
What Do the Numbers Mean? I'm Still Waiting
352(1)
Appendix 7A Cash Controls
352(1)
Using Bank Accounts
353(1)
The Imprest Petty Cash System
353(2)
Physical Protection Of Cash Balances
355(1)
Reconciliation Of Bank Balances
355(3)
Appendix 7B Collectability Assessment Based On Expected Cash Flows
358(1)
Measurement Of Collectibility
358(24)
Example
358(1)
Recording Bad Debts
359(23)
FASB Codification
382(1)
IFRS Insights
383(3)
8 Valuation of Inventories: A Cost-Basis Approach
386(56)
To Switch Or Not To Switch
386(2)
Inventory Issues
388(5)
Classification
388(1)
Inventory Cost Flow
389(2)
Inventory Control
391(1)
What Do the Numbers Mean? Staying Lean
392(1)
Determining Cost of Goods Sold
392(1)
Goods And Costs Included In Inventory
393(5)
Goods Included in Inventory
393(2)
What Do the Numbers Mean? No Parking!
395(1)
Costs Included in Inventory
395(2)
What Do the Numbers Mean? You May Need a Map
397(1)
Which Cost Flow Assumption To Adopt?
398(18)
Specific Identification
398(1)
Average-Cost
399(1)
First-In, First-Out (FIFO)
400(1)
Last-In, First-Out (LIFO)
401(1)
Special Issues Related To Lifo
402(1)
LIFO Reserve
402(1)
What Do the Numbers Mean? Comparing Apples to Apples
403(1)
LIFO Liquidation
403(2)
Dollar-Value LIFO
405(5)
What Do the Numbers Mean? Quite a Difference
410(1)
Comparison of LIFO Approaches
410(1)
Major Advantages of LIFO
411(1)
Major Disadvantages of LIFO
412(1)
Basis for Selection of Inventory Method
413(2)
Evolving Issue Repeal LIFO!
415(1)
Effect Of Inventory Errors
416(25)
Ending Inventory Misstated
416(1)
Purchases and Inventory Misstated
417(24)
FASB Codification
441(1)
9 Inventories: Additional Valuation Issues
442(60)
Not What It Seems To Be
442(2)
Lower-Of-Cost-Or-Net Realizable Value
444(4)
Definition of Net Realizable Value
444(1)
Illustration of LCNRV
444(1)
Methods of Applying LCNRV
445(1)
Recording NRV Instead of Cost
446(1)
Use of an Allowance
447(1)
Use of an Allowance---Multiple Periods
447(1)
Lower-Of-Cost-Or-Market
448(4)
How Lower-of-Cost-or-Market Works
449(1)
Methods of Applying Lower-of-Cost-or-Market
450(1)
What Do the Numbers Mean? "Put It in Reverse"
451(1)
Evaluation of the LCNRV and Lower-of-Cost-or-Market Rules
451(1)
Other Valuation Approaches
452(3)
Valuation at Net Realizable Value
452(1)
Valuation Using Relative Sales Value
453(1)
Purchase Commitments---A Special Problem
453(2)
The Gross Profit Method Of Estimating Inventory
455(3)
Computation of Gross Profit Percentage
456(2)
Evaluation of Gross Profit Method
458(1)
What Do the Numbers Mean? The Squeeze
458(1)
Retail Inventory Method
458(6)
Retail-Method Concepts
459(1)
Retail Inventory Method with Markups and Markdowns---Conventional Method
460(3)
What Do the Numbers Mean? Price Fixing
463(1)
Special Items Relating to Retail Method
463(1)
Evaluation of Retail Inventory Method
464(1)
Presentation And Analysis
464(2)
Presentation of Inventories
464(1)
Analysis of Inventories
465(1)
Appendix 9A LIFO Retail Method
466(1)
Stable Prices---LIFO Retail Method
466(1)
Fluctuating Prices-Dollar-Value Lifo Retail Method
467(2)
Subsequent Adjustments Under Dollar-Value Lifo Retail
469(1)
Changing From Conventional Retail To Lifo
470(23)
FASB Codification
493(1)
IFRS Insights
494(8)
10 Acquisition and Disposition of Property, Plant, and Equipment
502(50)
Watch Your Spending
502(2)
Property, Plant, And Equipment
504(9)
Acquisition of Property, Plant, and Equipment
504(2)
Self-Constructed Assets
506(1)
Interest Costs During Construction
507(5)
What Do the Numbers Mean? What's in Your Interest?
512(1)
Observations
513(1)
Valuation Of Property, Plant, And Equipment
513(9)
Cash Discounts
513(1)
Deferred-Payment Contracts
513(1)
Lump-Sum Purchases
514(1)
Issuance of Stock
515(1)
Exchanges of Nonmonetary Assets
516(5)
What Do the Numbers Mean? About Those Swaps
521(1)
Accounting for Contributions
521(1)
Other Asset Valuation Methods
522(1)
Costs Subsequent To Acquisition
522(4)
What Do the Numbers Mean? Disconnected
523(1)
Additions
524(1)
Improvements and Replacements
524(1)
Rearrangement and Reinstallation
525(1)
Repairs
525(1)
Summary of Costs Subsequent to Acquisition
526(1)
Disposition Of Property, Plant, And Equipment
526(24)
Sale of Plant Assets
526(1)
Involuntary Conversion
527(1)
Miscellaneous Problems
527(23)
FASB Codification
550(2)
11 Depreciation, Impairments, and Depletion
552(58)
Here Come The Write-Offs
552(2)
Depreciation---A Method Of Cost Allocation
554(5)
Factors Involved in the Depreciation Process
554(2)
What Do the Numbers Mean? Alphabet Dupe
556(1)
Methods of Depreciation
556(3)
Special Depreciation Methods And Other Issues
559(6)
Special Depreciation Methods
559(2)
What Do the Numbers Mean? Decelerating Depreciation
561(1)
Other Depreciation Issues
562(3)
What Do the Numbers Mean? Depreciation Choices
565(1)
Impairments
565(3)
Recognizing Impairments
565(1)
Measuring Impairments
566(1)
Restoration of Impairment Loss
567(1)
Impairment of Assets to Be Disposed Of
567(1)
Depletion
568(5)
Establishing a Depletion Base
569(1)
Write-Off of Resource Cost
570(1)
Estimating Recoverable Reserves
571(1)
What Do the Numbers Mean? Reserve Surprise
571(1)
Liquidating Dividends
571(1)
Continuing Controversy
572(1)
Evolving Issue Full-Cost or Successful-Efforts?
573(1)
Presentation And Analysis
573(3)
Presentation of Property, Plant, Equipment, and Natural Resources
573(2)
Analysis of Property, Plant, and Equipment
575(1)
Appendix 11A Income Tax Depreciation
576(1)
Modified Accelerated Cost Recovery System
577(2)
Tax Lives (Recovery Periods)
577(1)
Tax Depreciation Methods
577(1)
Example of MACRS
578(1)
Optional Straight-Line Method
579(1)
Tax Versus Book Depreciation
579(21)
FASB Codification
600(1)
IFRS Insights
601(9)
12 Intangible Assets
610(48)
Is This Sustainable?
610(2)
Intangible Asset Issues
612(2)
Characteristics
612(1)
Valuation
612(1)
Amortization of Intangibles
613(1)
What Do the Numbers Mean? Are All Brands the Same?
614(1)
Types Of Intangible Assets
614(8)
Marketing-Related Intangible Assets
615(1)
What Do the Numbers Mean? Keep Your Hands Off My Intangible!
615(1)
Customer-Related Intangible Assets
616(1)
Artistic-Related Intangible Assets
616(1)
Contract-Related Intangible Assets
617(1)
Technology-Related Intangible Assets
617(1)
What Do the Numbers Mean? Patent Battles
618(1)
What Do the Numbers Mean? The Value of a Secret Formula
619(1)
Goodwill
619(3)
Impairment And Presentation Of Intangible Assets
622(6)
Impairment of Limited-Life Intangibles
623(1)
Impairment of Indefinite-Life Intangibles Other Than Goodwill
623(1)
Impairment of Goodwill
624(1)
Impairment Summary
625(1)
What Do the Numbers Mean? Impairment Risk
625(1)
Presentation of Intangible Assets
626(2)
Research And Development Costs
628(22)
Identifying R&D Activities
628(1)
Accounting for R&D Activities
629(1)
What Do the Numbers Mean? Global R&D Incentives
629(2)
Costs Similar to R&D Costs
631(1)
What Do the Numbers Mean? Branded
632(1)
Presentation of Research and Development Costs
633(1)
Evolving Issue Recognition of R&D and Internally Generated Intangibles
634(16)
FASB Codification
650(2)
IFRS Insights
652(6)
13 Current Liabilities and Contingencies
658(60)
Now You See It, Now You Don't
658(2)
Current Liabilities
660(13)
Accounts Payable
661(1)
Notes Payable
661(2)
Dividends Payable
663(1)
Customer Advances and Deposits
663(1)
Unearned Revenues
663(1)
What Do the Numbers Mean? Microsoft's Liabilities---Good or Bad?
664(1)
Sales Taxes Payable
665(1)
Income Taxes Payable
665(1)
Employee-Related Liabilities
666(5)
Current Maturities of Long-Term Debt
671(1)
Short-Term Obligations Expected to Be Refinanced
671(2)
What Do the Numbers Mean? What About That Short-Term Debt?
673(1)
Contingencies
673(11)
Gain Contingencies
673(1)
Loss Contingencies
674(6)
What Do the Numbers Mean? Frequent Flyers
680(2)
Evolving Issue Greenhouse Gases: Let's Be Standard-Setters
682(2)
What Do the Numbers Mean? More Disclosure, Please
684(1)
Presentation And Analysis
684(24)
Presentation of Current Liabilities
684(2)
Presentation of Contingencies
686(1)
Analysis of Current Liabilities
687(1)
What Do the Numbers Mean? I'll Pay You Later
688(20)
FASB Codification
708(2)
IFRS Insights
710(8)
14 Long-Term Liabilities
718
Going Long
718(2)
Bonds Payable
720(11)
Issuing Bonds
720(1)
Types of Bonds
720(1)
What Do the Numbers Mean? All About Bonds
721(1)
Valuation and Accounting for Bonds Payable
722(1)
What Do the Numbers Mean? How's My Rating?
723(7)
Extinguishment of Debt
730(1)
What Do the Numbers Mean? Your Debt Is Killing My Equity
731(1)
Long-Term Notes Payable
731(8)
Notes Issued at Face Value
732(1)
Notes Not Issued at Face Value
732(2)
Special Notes Payable Situations
734(3)
Mortgage Notes Payable
737(1)
Fair Value Option
737(1)
What Do the Numbers Mean? Fair Value Fun House
738(1)
Reporting And Analyzing Liabilities
739(4)
Off-Balance-Sheet Financing
739(2)
What Do the Numbers Mean? Obligated
741(1)
Presentation and Analysis of Long-Term Debt
741(2)
Appendix 14A Troubled-Debt Restructuring
743(1)
Settlement Of Debt
744(1)
Transfer of Assets
744(1)
Granting of Equity Interest
745(1)
Modification Of Terms
745(4)
Example 1 No Gain for Debtor
746(2)
Example 2 Gain for Debtor
748(1)
Concluding Remarks
749(18)
FASB Codification
767(1)
IFRS Insights
768
Appendix A Private Company Accounting
1(1)
The Private Company Council (PCC)
1(1)
Background on the PCC
1(1)
Private Company Decision-Making Framework
1(1)
PCC Accomplishments
2(1)
Private Company Alternatives For Intangible Assets And Goodwill
2(4)
Accounting for Identifiable Intangible Assets
2(2)
Accounting for Goodwill
4(2)
Summary
6
Appendix B Specimen Financial Statements: The Procter & Gamble Company
1(1)
Appendix C Specimen Financial Statements: The Coca-Cola Company
1(1)
Appendix D Specimen Financial Statements: PepsiCo, Inc.
1(1)
Appendix E Specimen Financial Statements: Marks and Spencer plc
1(1)
Index 1
Donald E. Kieso, PhD, CPA, received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He is currently the KPMG Peat Marwick Emeritus Professor of Accounting at Northern Illinois University. He has public  accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done  post doctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He is currently serving on the Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Castle BancGroup Inc., and as Treasurer and Director of Valley West Community Hospital.