Intermediate Accounting, Fourth Edition, Vol. 2

The "Crystal Clear Connections" theme of this revision centers around three main 1) "Crystal clear" presentation of topics, 2) "Connections" between the preparer of financial statements and reports, and the business advisor/consultant (alternatively "user"/decision-maker v. "preparer"), and 3) "Connections" between chapter content, End-of-Chapter materials, and the real world. Extensive customer research has driven this revision, resulting in clearer presentation of topics determined to be more difficult for students, greater coverage of contemporary topics, reduced coverage of obsolete methods, and even more diverse end-of-chapter material, (building on our already solid reputation with this element).1. The Environment of Accounting 2. The FASB s Conceptual Framework of Accounting 3. The Accounting Information Processing System 4. The Income Statement and the Retained Earnings Statement 5. The Balance Sheet and the Statement of Cash Flows 6. Concepts of Future and Present Value PART II. ASSET RECOGNITION AND MEASUREMENT 7. Revenue and Expense Recognition 8. Cash and Receivables 9. Basic Valuation Methods 10. Alternative Valuation Methods 11. Operational Acquisition, Disposal, and Exchange 12. Operational Depreciation and Impairment 13. Intangible Assets and Natural Resources 14. Investments in Debt and Equity Securities PART III. LIABILITIES 15. Short-Term Liabilities 16. Long-Term Liabilities 17. Accounting for Leases 18. Accounting for Pensions 19. Accounting for Income Taxes PART IV. OWNERS EQUITY 20. Contributed Capital (and more...)

Thomas R. Dyckman received his Ph.D from the University of Michigan. He is presently the Ann Whitney Olin Professor of Accounting, and Associate Dean for Academic Affairs at Cornell University. Dyckman was President of the AAA in 1982 and the AAA’s Outstanding Educator of the Year in 1987.

Roland (Pete) Dukes received his Ph.D. from Stanford University. He is currently Professor of Accounting at the University of Washington. He has served as a consultant to the FASB and SEC and has served on the Editorial Boards of both The Journal of Accounting Research and The Journal of Accounting Literature.

Charles Davis received his Ph.D. from the University of Illinois. He is Professor of Accounting at California State University at Sacramento. He has served as the Manuscript Director of the NAA and has also served as a member of the Editorial Board of Advances in Accounting.