TY  - BOOK
TI  - Intermediate accounting
SN  - 9780324375657
U1  - 657 
PY  - 2007///
CY  - Australia
PB  - Thomson
N1  - 1. The environment of financial reporting --
2. Financial reporting : its conceptual framework --
3. Review of a company's accounting system --
4. The balance sheet and the statement of changes in stockholders' equity --
5. The income statement and statement of cash flows --
6. Additional aspects of financial reporting and financial analysis --
7. Cash and receivables --
8. Inventories : cost measurment and flow assumptions --
9. Inventories : special valuation issues --
10. Property, plant and equipment : acquisition and disposal --
11. Depreciation and depletion --
12. Intangibles --
13. Current liabilities and contingencies --
14. Long-term liabilities and receivables --
15. Investments --
16. Contributed capital --
17. Earnings per share and retained earnings --
18. Income recognition and measurement of net assets --
19. Accounting for income taxes --
20. Accounting for postemployment benefits --
21. Accounting for leases --
22. The statement of cash flows --
23. Accounting changes and errors
ER  -