TY  - BOOK
AU  - Chasteen,Lanny G.
AU  - Flaherty,Richard E.
AU  - O'Connor,Melvin C.
TI  - Intermediate accounting
SN  - 0070110875 [hardbound]
PY  - 1995///
CY  - New York
PB  - McGraw-Hill
KW  - Accounting
N1  - Includes bibliographical references and index; Contents: Chapter 1 Financial accounting and reporting: an introduction and historical development -- Chapter 2 Financial accounting and reporting: a theoretical structure -- Chapter 3 The accounting process: a review -- Chapter 4 The income statement and statement of retained earnings -- Chapter 5 The balance sheet (statement of financial position) -- Chapter 6 The statement of cash flows -- Chapter 7 Revenue recognition and income determination -- Chapter 8 Cash, current receivables and liabilities, and contingencies -- Chapter 9 Inventory valuation: determining cost and using cost flow assumptions -- Chapter 10 Inventory valuation: departures from historical cost and methods of estimating inventory cost -- Chapter 11 Plant assets and intangibles: acquisition and subsequent expenditures -- Chapter 12 Plant assets and intangibles: depreciation, depletion, amortization, and disposition -- Chapter 13 Financial instruments: investments in equity securities -- Chapter 14 Financial instruments: debt securities -- Chapter 15 Leases -- Chapter 16 Pensions and other postretirement benefits -- Chapter 17 Accounting for income taxes -- Chapter 18 Stockholders' equity -- Chapter 19 Accounting changes and error analysis -- Chapter 20 Earnings per share -- Chapter 21 A: revisiting the statement of cash flows B: additional disclosure topics
ER  -