Test Bank for Intermediate Accounting 9th Edition By J. David Spiceland and Mark Nelson and Wayne Thomas

Test Bank for Intermediate Accounting, 9th Edition, J. David Spiceland and Mark Nelson and Wayne Thomas

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Table of Contents

SECTION 1
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, Comprehensive Income, and the Statement of Cash Flows
5. Revenue Recognition
6. Time Value of Money Concepts

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

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

SECTION 4
Additional Financial Reporting Issues
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: U.S. GAAP Comprehensive Case
Appendix C: IFRS Comprehensive Case