INSEAD Library

Includes bibliographical references and index and glossary

Digitized

Intermediate Accounting Contents PART ONE: FOUNDATIONS OF FINANCIAL ACCOUNTING 1 Financial Reporting .......................................................................................................................2 2 3 4 5 6 A Review of the Accounting Cycle................................................................................................. 48 The Balance Sheet and Notes to the Financial Statements ........................................................... 92 The Income Statement.............................................................................................................. 154 Statement of Cash Flows and Articulation ................................................................................ 218 Earnings Management .............................................................................................................. 280 Module: Time Value of Money Review................................................................................ TVM-1 Module: Fair Value ............................................................................................................. FV-1 PART TWO: ROUTINE ACTIVITIES OF A BUSINESS 7 The Revenue/Receivables/Cash Cycle ....................................................................................... 320 8 Revenue Recognition.................................................................................................................. 382 9 Inventory and Cost of Goods Sold............................................................................................... 448 10 Investments in Noncurrent Operating Assets--Acquisition ...................................................... 544 11 Investments in Noncurrent Operating Assets--Utilization and Retirement.................................614 PART THREE: ADDITIONAL ACTIVITIES OF A BUSINESS 12 Debt Financing ....................................................................................................................... 680 13 14 15 16 17 Equity Financing .....................................................................................................................754 Investments in Debt and Equity Securities ............................................................................. 832 Leases .....................................................................................................................................902 Income Taxes .......................................................................................................................... 966 Employee Compensation--Payroll, Pensions, and Other Compensation Issues ...................... 1020 PART FOUR: OTHER DIMENSIONS OF FINANCIAL REPORTING 18 19 20 21 22 Earnings per Share .............................................................................................................. Derivatives, Contingencies, Business Segments, and Interim Reports ................................... Accounting Changes and Error Corrections .......................................................................... Statement of Cash Flows Revisited........................................................................................ Accounting in a Global Market ............................................................................................. 1082 1126 1182 1228 1280 23 Analysis of Financial Statements .......................................................................................... 1306 Appendix: Index of References to APB and FASB Pronouncements................................................. A-1 Check Figures............................................................................................................................ CF-1 Glossary....................................................................................................................................... G-1 Subject Index ............................................................................................................................... I-1 Company Index ......................................................................................................................... 1-19