Intermediate Accounting – Donald E. Kieso – 13th Edition


The bestselling on intermediate accounting, is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field. It integrates FARS/Codification exercises, cases, and simulations into the chapters. This introduces readers to the codification project.

They’ll learn how to leverage everyday accounting programs like Excel, GLS, and other computerized accounting giving them a strong background in the needed in the accounting profession. New and existing content is arranged in a way to offer accountants a chance to review key concepts.

New to This Edition:

  • Intermediate Accounting, 13e, includes, in 20 of the 24 chapters, a “Convergence Corner” feature that demonstrates to readers how international reporting standards apply to the main topics of the chapter.
  • Updated Appendix 24B provides a complete discussion of the international accounting and reporting environment, with the latest convergence developments.
  • Quick-hitting International Insights in the margins compare or contrast international standards with a point under discussion in the nearby text.
  • New end-of-chapter in each chapter focus on international standards introduced in the chapter. These questions are marked with an icon for easy reference.
  • International Reporting Cases ask readers to analyze financial statements of international companies and apply analysis with the application of international standards.

Table of Contents

Chapter 1: Financial Accounting and Accounting Standards
Chapter 2: Conceptual Framework Underlying Financial Accounting
Chapter 3: The Accounting Information System
Chapter 4: Income Statement and Related Information
Chapter 5: Balance Sheet and Statement of Cash Flows
Chapter 6: Accounting and the Time Value of Money
Chapter 7: Cash and Receivables
Chapter 8: Valuation of Inventories: A Cost-Basis Approach
Chapter 9: Inventories: Additional Valuation Issues
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
Chapter 11: Depreciation, Impairments, and Depletion
Chapter 12: Intangible Assets
Chapter 13: Current Liabilities and Contingencies
Chapter 14: Long-Term Liabilities
Chapter 15: Stockholders' Equity
Chapter 16: Dilutive Securities and Earnings Per Share
Chapter 17: Investments
Chapter 18: Revenue Recognition
Chapter 19: Accounting for Income Taxes
Chapter 20: Accounting for Pensions and Postretirement Benefits
Chapter 21: Accounting for Leases
Chapter 22: Accounting Changes and Error Analysis
Chapter 23: Statement of Cash Flows
Chapter 24: Full Disclosure in Financial Reporting
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