Brief Contents
by Terry D. Warfield, Donald E. Kieso, Jerry J. Weygandt
Intermediate Accounting, 15th Edition
- Cover Page
- Title Page
- Copyright
- Brief Contents
- Author Commitment
- From the Authors
- What's New?
- Content Changes by Chapter
- Teaching and Learning Supplementary Material
- Contents
- Acknowledgments
- Chapter 1: Financial Accounting and Accounting Standards
- Chapter 2: Conceptual Framework for Financial Reporting
- Chapter 3: The Accounting Information System
- Needed: A Reliable Information System
- Accounting Information System
- The Accounting Cycle
- Financial Statements for a Merchandising Company
- APPENDIX 3A Cash-Basis Accounting versus Accrual-Basis Accounting
- Conversion from Cash Basis to Accrual Basis
- Theoretical Weaknesses of the Cash Basis
- APPENDIX 3B Using Reversing Entries
- Illustration of Reversing Entries—Accruals
- Illustration of Reversing Entries—Deferrals
- Summary of Reversing Entries
- APPENDIX 3C Using a Worksheet: The Accounting Cycle Revisited
- Worksheet Columns
- Adjustments Entered on the Worksheet
- Preparing Financial Statements from a Worksheet
- IFRS Insights
- Chapter 4: Income Statement and Related Information
- Chapter 5: Balance Sheet and Statement of Cash Flows
- Chapter 6: Accounting and the Time Value of Money
- Chapter 7: Cash and Receivables
- Please Release Me?
- Cash
- Accounts Receivable
- Notes Receivable
- Special Issues
- APPENDIX 7A Cash Controls
- Using Bank Accounts
- The Imprest Petty Cash System
- Physical Protection of Cash Balances
- Reconciliation of Bank Balances
- APPENDIX 7B Impairments of Receivables
- Impairment Measurement and Reporting
- FASB Codification
- IFRS Insights
- Chapter 8: Valuation of Inventories: A Cost-Basis Approach
- Chapter 9: Inventories: Additional Valuation Issues
- Not What It Seems to Be
- Lower-of-Cost-or-Market
- Valuation Bases
- The Gross Profit Method of Estimating Inventory
- Retail Inventory Method
- Presentation and Analysis
- APPENDIX 9A LIFO Retail Methods
- Stable Prices—LIFO Retail Method
- Fluctuating Prices—Dollar-Value LIFO Retail Method
- Subsequent Adjustments Under Dollar-Value LIFO Retail
- Changing from Conventional Retail to LIFO
- FASB Codification
- IFRS Insights
- Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
- Chapter 11: Depreciation, Impairments, and Depletion
- Chapter 12: Intangible Assets
- Chapter 13: Current Liabilities and Contingencies
- Chapter 14: Long-Term Liabilities
- Chapter 15: Stockholders’ Equity
- Chapter 16: Dilutive Securities and Earnings per Share
- Kicking the Habit
- Dilutive Securities
- Accounting for Stock Compensation
- Computing Earnings per Share
- APPENDIX 16A Accounting for Stock-Appreciation Rights
- SARS—Share-Based Equity Awards
- SARS—Share-Based Liability Awards
- Stock-Appreciation Rights Example
- APPENDIX 16B Comprehensive Earnings per Share Example
- Diluted Earnings per Share
- FASB Codification
- IFRS Insights
- Chapter 17: Investments
- What to Do?
- Investments in Debt Securities
- Investments in Equity Securities
- Additional Measurement Issues
- Reclassifications and Transfers
- APPENDIX 17A Accounting for Derivative Instruments
- Defining Derivatives
- Who Uses Derivatives, and Why?
- Basic Principles in Accounting for Derivatives
- Derivatives Used for Hedging
- Other Reporting Issues
- Comprehensive Hedge Accounting Example
- Controversy and Concluding Remarks
- APPENDIX 17B Variable-Interest Entities
- What About GAAP?
- Consolidation of Variable-Interest Entities
- APPENDIX 17C Fair Value Disclosures
- Disclosure of Fair Value Information: Financial Instruments
- Disclosure of Fair Values: Impaired Assets or Liabilities
- Conclusion
- FASB Codification
- IFRS Insights
- Chapter 18: Revenue Recognition
- It's Back
- Overview of Revenue Recognition
- Revenue Recognition at Point of Sale (Delivery)
- Revenue Recognition before Delivery
- Revenue Recognition after Delivery
- APPENDIX 18A Revenue Recognition for Franchises
- Initial Franchise Fees
- Continuing Franchise Fees
- Bargain Purchases
- Options to Purchase
- Franchisor's Cost
- Disclosures of Franchisors
- FASB Codification
- IFRS Insights
- Chapter 19: Accounting for Income Taxes
- Chapter 20: Accounting for Pensions and Postretirement Benefits
- Where Have All the Pensions Gone?
- Nature of Pension Plans
- Accounting for Pensions
- Using a Pension Worksheet
- Reporting Pension Plans in Financial Statements
- APPENDIX 20A Accounting for Postretirement Benefits
- Accounting Guidance
- Differences Between Pension Benefits and Healthcare Benefits
- Postretirement Benefits Accounting Provisions
- Illustrative Accounting Entries
- Disclosures in Notes to the Financial Statements
- Actuarial Assumptions and Conceptual Issues
- FASB Codification
- IFRS Insights
- Chapter 21: Accounting for Leases
- Chapter 22: Accounting Changes and Error Analysis
- Chapter 23: Statement of Cash Flows
- Chapter 24: Full Disclosure in Financial Reporting
- High-Quality Financial Reporting—Always in Fashion
- Full Disclosure Principle
- Notes to the Financial Statements
- Disclosure Issues
- Auditor's and Management's Reports
- Current Reporting Issues
- APPENDIX 24A Basic Financial Statement Analysis
- Perspective on Financial Statement Analysis
- Ratio Analysis
- Comparative Analysis
- Percentage (Common-Size) Analysis
- FASB Codification
- IFRS Insights
- Index
Brief 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 Balance Sheet and Statement of Cash Flows
6 Accounting and the Time Value of Money
8 Valuation of Inventories: A Cost-Basis Approach
9 Inventories: Additional Valuation Issues
10 Acquisition and Disposition of Property, Plant, and Equipment
11 Depreciation, Impairments, and Depletion
13 Current Liabilities and Contingencies
16 Dilutive Securities and Earnings per Share
19 Accounting for Income Taxes
20 Accounting for Pensions and Postretirement Benefits
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