2014 FASB Update Intermediate Accounting, 15th Edition
August 2014, ©2014
Note: This is a stand alone book. WileyPLUS is sold seperately from this text.
Intermediate Accounting 15th Edition builds student readiness for success in the course, for the CPA exam and for accounting careers. The 2014 FASB Update incorporates the recently issued standard on Revenue from Contracts with Customers in a new Revenue Recognition chapter. Recognized globally for its quality problem-solving material, accuracy and comprehensiveness, Intermediate Accounting 15th Edition Chapters 1-24 helps prepare the next generation of accounting and finance students for the global economy.
Students using WileyPLUS do real accounting and get real results. Automatically graded homework assignments and over 2 hours of video based resources per chapter help students come prepared for quizzes and exams. With access to 1,000 practice CPA exam review questions powered by Wiley CPAexcel, students can check their accounting knowledge against CPA exam standards. Students have a two-week head start on applying to accounting internships with internship listings powered by AccountingFly. WileyPLUS for Intermediate Accounting 15th Edition prepares students for success in the course and in the profession.
1 Financial Accounting and Accounting Standards 2
2 Conceptual Framework for Financial Reporting 42
3 The Accounting Information System 82
4 Income Statement and Related Information 158
5 Balance Sheet and Statement of Cash Flows 212
6 Accounting and the Time Value of Money 286
7 Cash and Receivables 344
8 Valuation of Inventories: A Cost-Basis Approach 414
9 Inventories: Additional Valuation Issues 472
10 Acquisition and Disposition of Property, Plant, and Equipment 536
11 Depreciation, Impairments, and Depletion 588
12 Intangible Assets 648
13 Current Liabilities and Contingencies 700
14 Long-Term Liabilities 762
15 Stockholders’ Equity 820
16 Dilutive Securities and Earnings per Share 882
17 Investments 950
18 Revenue Recognition 1040
19 Accounting for Income Taxes 1116
20 Accounting for Pensions and Postretirement Benefits 1182
21 Accounting for Leases 1268
22 Accounting Changes and Error Analysis 1342
23 Statement of Cash Flows 1410
24 Full Disclosure in Financial Reporting 1486
- Completely Revised Revenue Recognition Chapter (18): Teach students the latest standards. This completely revised chapter incorporates the recently issued standard on Revenue from Contracts with Customers. Available in print and in WileyPLUS.
- WileyPLUS: A student-centered learning and assessment online environment. Now all of the end-of-chapter brief exercises, exercises, and problems from the text are assignable in WileyPLUS.
- Videos (only in WileyPLUS): Students have over two hours of video based resources available per chapter with new Mini Lecture Videos, Solution Walk-Through Videos, and Accounting Skills Videos available in WileyPLUS.
- Internships: Based on a partnership with AccountingFly, students using WileyPLUS, have access to hundreds of accounting internship listings from across the country two weeks before the opportunities are listed for the general public.
- CPA exam practice: Based on a partnership with Wiley CPAexcel, students using WileyPLUS have free access to nearly 1,000 practice CPA exam questions, and can benchmark their progress in the course against the CPA exam.
- Authoritative Content: No other text has prepared more accounting professionals than Intermediate Accounting. It is current, accurate, and comprehensive.
- Problems and Exercises: Intermediate Accounting provides the most comprehensive practice with the highest quality and greatest quantity of problems and exercises both within the text and online so that students fully understand each concept.
- Currency and Accuracy: Refined and revised over multiple editions, this text provides the highest level of currency and accuracy available.
- Market Leading CPA Exam Content: Preparing students for success on the CPA exam has been a hallmark of this text since it first published, with practice CPA exam questions in the end of chapter section. Now, based on the partnership with Wiley CPAexcel, students using WileyPLUS have free access to nearly 1,000 practice CPA exam questions.
- Internships: Based on a partnership with AccountingFly, students using WileyPLUS, have access to hundreds of accounting internship listings from across the country two weeks before the internships are listed online for the general public.
- IFRS Coverage: Robust IFRS Insight coverage at the end of every chapter provides professors with the flexibility in how they cover IFRS in the course.
- FASB Codification: In each chapter, the FASB Codification sections refer students to the relevantFASB literature for key concepts in the text.
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