Intermediate Accounting Revised 4th Edition - Rilegato

David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spicelands primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hills best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas. David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.

Contents in Brief

The Role of Accounting as an Information System

1 Environment and Theoretical Structure of Financial Accounting

2 Review of the Accounting Process

3 The Balance Sheet and Financial Disclosures

4 The Income Statement and Statement of Cash Flows

5 Income Measurement and Profitability Analysis

6 Time Value of Money Concepts

Economic Resources

7 Cash and Receivables

8 Inventories: Measurement

9 Inventories: Additional Issues

10 Operational Assets: Acquisition and Disposition

11 Operational Assets: Utilization and Impairment

Financial Instruments

12 Investments

13 Current Liabilities and Contingencies

14 Bonds and Long-Term Notes

15 Leases

16 Accounting for Income Taxes

17 Pensions and Other Postretirement Benefits

Additional Topics

18 Shareholders’ Equity

19 Share-Based Compensation and Earnings per Share

20 Accounting Changes and Error Corrections

21 The Statement of Cash Flows Revisited

Appendix A: Derivatives

Appendix B: FedEx Financial Statements

Glossary

Index