http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
xxxii, 1581, I-23 pages : illustrations (chiefly color) ; 28 cm.
Financial accounting and accounting standards -- Conceptual framework underlying financial accounting -- The accounting information system -- Income statement and related information -- Balance sheet and statement of cash flows -- Accounting and the time value of money -- Cash and receivables -- Valuation of inventories : a cost-basis approach -- Inventories : additional valuation issues -- Acquisition and disposition of property, plant, and equipment -- Depreciation, impairments, and depletion -- Intangible assets -- Current liabilities and contingencies -- Long-term liabilities -- Stockholders' equity -- Dilutive securities and earnings per share -- Investments -- Revenue recognition -- Accounting for income taxes -- Accounting for pensions and postretirement benefits -- Accounting for leases -- Accounting changes and error analysis -- Statement of cash flows -- Full disclosure in financial reporting.
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.
Includes bibliographical references and index.