Intermediate Accounting: Financial Reporting and Analysis Book

I. Financial Concepts and Financial Statements 1. Accounting Foundations 2. Financial Reporting: The Cornerstone of a Market Economy 3. The Income Statement and Comprehensive Income Disclosures 4. The Balance Sheet 5. The Statement of Cash Flows and Other Significant Financial Disclosures II. The Measurement of Income and Assets 6. Revenue Recognition 7. Cash and Receivables 8. Inventory 9. Operating Assets: Acquisition, Cost Allocation, Impairment, and Disposal 10. Intangible Assets III. Financial Instruments and Liabilities 11. Investments: Debt and Equity Securities 12. Current Liabilities and Contingencies 13. Accounting for Long-Term Liabilities: Bonds and Notes Payable 14. Accounting for Leases 15. Pensions and Postretirement Plans 16. Accounting for Income Taxes IV. Stockholders' Equity and Cash Flows 17. Stockholders' Equity 18. Dilutive Securities and Earnings per Share 19. Revisiting the Statement of Cash Flows Appendix A. The Time Value of Money Appendix B. Official Pronouncements