Intermediate Accounting, 9th Edition

Intermediate Accounting is quickly becoming the most popular resource in its field due to its rigorous yet readable approach to coursework and the coherent, consistent voice of the author team.  The Spiceland team is committed to providing current, comprehensive, and clear coverage of intermediate accounting, and the ninth edition continues to leverage Connect as the premier digital teaching and learning tool on the market.

Spiceland excels in fully preparing students for the CPA exam and their future careers through the material’s highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. Spiceland helps students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles.

The new ninth edition fully integrates the latest FASB updates, including:

• Leases (ch. 15)
• Financial instruments (ch. 12)
• Revenue recognition (ch. 5)

An extensive collection of NEW technology assets highlight further enhancements in this edition, such as:

• Concept Overview Videos
• Excel Simulations
• General Ledger Problems
• Accounting Cycle Review
• Improved Connect user interface

Table of Contents

Section 1 The Role of Accounting as an Information System
Chapter 1 Environment and Theoretical Structure of Financial Accounting
Chapter 2 Review of the Accounting Process
Chapter 3 The Balance Sheet and Financial Disclosures
Chapter 4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows
Chapter 5 Revenue Recognition
Chapter 6 Time Value of Money Concepts

Section 2 Assets
Chapter 7 Cash and Receivables
Chapter 8 Inventories: Measurement
Chapter 9 Inventories: Additional Issues
Chapter 10 Property, Plant, and Equipment and Intangible Assets: Acquisition
Chapter 11 Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
Chapter 12 Investments

Section 3 Liabilities and Shareholders’ Equity
Chapter 13 Current Liabilities and Contingencies
Chapter 14 Bonds and Long-Term Notes
Chapter 15 Leases
Chapter 16 Accounting for Income Taxes
Chapter 17 Pensions and Other Postretirement Benefits
Chapter 18 Shareholders’ Equity

Section 4 Additional Financial Reporting Issues
Chapter 19 Share-Based Compensation and Earnings Per Share
Chapter 20 Accounting Changes and Error Corrections
Chapter 21 The Statement of Cash Flows Revisited

Appendix A: Derivatives
Appendix B: GAAP Comprehensive Case
Appendix C: IFRS Comprehensive Case