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020 _a0-07-246613-8
040 _cUGB
041 _aeng
082 _a657.044
_bS653
100 _aSpiceland, J. David
_928682
245 0 _aIntermediate accounting /
_cJ. David Spiceland
260 _aNew York
_bMcGraw-Hill
_c2004
300 _a1197 p.
520 _aTHE ROLE OF ACCOUNTING AS AN INFORMATION SYSTEM. Environment and theoretical structure of financial accounting. Review of the accounting process. The balance sheet and financial disclosures. ECONOMIC RESOURCES. Cash and receivables. Inventories: measurement. Inventories: additional issues. FINANCIAL INSTRUMENTS. Investments. Current liabilities and contingencies. Bonds and long term notes. ADDITIONAL TOPICS. Earnings per share. Accounting changes and error corrections. The statement of cash flow revisited.
650 _aCONTABILIDAD INTERMEDIA
_xINVENTARIOS
_928683
942 _cBK
_2ddc