Skip to Content
Intermediate Accounting, 15th Edition
book

Intermediate Accounting, 15th Edition

by Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso
March 2013
Intermediate to advanced
1614 pages
65h 18m
English
Wiley
Content preview from Intermediate Accounting, 15th Edition

Contents

Chapter 1

Financial Accounting and Accounting Standards

We Can Do Better

Financial Statements and Financial Reporting

Accounting and Capital Allocation

What Do the Numbers Mean? It's the Accounting

Objective of Financial Reporting

What Do the Numbers Mean? Don't Forget Stewardship

The Need to Develop Standards

Parties Involved in Standard-Setting

Securities and Exchange Commission (SEC)

American Institute of Certified Public Accountants (AICPA)

Financial Accounting Standards Board (FASB)

Generally Accepted Accounting Principles

What Do the Numbers Mean? You Have to Step Back

FASB Codification

Issues in Financial Reporting

GAAP in a Political Environment

Evolving Issue Fair Value, Fair Consequences?

The Expectations Gap

Financial Reporting Challenges

International Accounting Standards

What Do the Numbers Mean? Can You Do That?

Ethics in the Environment of Financial Accounting

Conclusion

FASB Codification

IFRS Insights

Chapter 2

Conceptual Framework for Financial Reporting

What Is It?

Conceptual Framework

Need for a Conceptual Framework

What Do the Numbers Mean? What's Your Principle?

Development of a Conceptual Framework

Overview of the Conceptual Framework

First Level: Basic Objective

Second Level: Fundamental Concepts

Qualitative Characteristics of Accounting Information

What Do the Numbers Mean? Living in a Material World

What Do the Numbers Mean? Show Me the Earnings!

Basic Elements

Third Level: Recognition and Measurement Concepts

Basic Assumptions

What Do the Numbers ...

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.

Read now

Unlock full access

More than 5,000 organizations count on O’Reilly

AirBnbBlueOriginElectronic ArtsHomeDepotNasdaqRakutenTata Consultancy Services

QuotationMarkO’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.
Julian F.
Head of Cybersecurity
QuotationMarkI wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.
Addison B.
Field Engineer
QuotationMarkI’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.
Amir M.
Data Platform Tech Lead
QuotationMarkI'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Mark W.
Embedded Software Engineer

You might also like

Accounting and Reporting for Not-for-Profit Organizations

Accounting and Reporting for Not-for-Profit Organizations

Melisa F. Galasso
Financial and Managerial Accounting

Financial and Managerial Accounting

Donald E. Kieso, Paul D. Kimmel, Jerry J. Weygandt

Publisher Resources

ISBN: 9781118147290Purchase bookOtherOther