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Intermediate Accounting L (ACCT 201) 17th Edition

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(Intermediate Accounting 17th ed) Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield – Intermediate Accounting-Wiley (2019 )


Queens College CUNY


Intermediate Accounting L (ACCT 201)

Brief Contents
1 Financial Accounting and Accounting
Standards 1-1
2 Conceptual Framework for Financial
Reporting 2-1
3 The Accounting Information System 3-1
4 Income Statement and Related
Information 4-1
5 Balance Sheet and Statement of Cash
Flows 5-1
6 Accounting and the Time Value of Money 6-1
7 Cash and Receivables 7-1
8 Valuation of Inventories: A Cost-Basis
Approach 8-1
9 Inventories: Additional Valuation Issues 9-1
10 Acquisition and Disposition of Property,
Plant, and Equipment 10-1
11 Depreciation, Impairments, and
Depletion 11-1
12 Intangible Assets 12-1
13 Current Liabilities and Contingencies 13-1
14 Long-Term Liabilities 14-1
15 Stockholders’ Equity 15-1
16 Dilutive Securities and Earnings
per Share 16-1
17 Investments 17-1
18 Revenue Recognition 18-1
19 Accounting for Income Taxes 19-1
20 Accounting for Pensions and Postretirement
Benefits 20-1
21 Accounting for Leases 21-1
22 Accounting Changes and Error
Analysis 22-1
23 Statement of Cash Flows 23-1
24 Full Disclosure in Financial Reporting 24-1
APPENDIX a Private Company Accounting a-1
APPENDIX B Specimen Financial Statements:
The Procter & Gamble
Company B-1
APPENDIX C Specimen Financial Statements:
The Coca-Cola Company C-1
APPENDIX D Specimen Financial Statements:
PepsiCo, Inc. D-1
APPENDIX E Specimen Financial Statements:
Marks and Spencer plc E-1
From the Authors
“if this text helps you appreciate the challenges,
worth, and limitations of financial reporting,
if it encourages you to evaluate critically and
understand financial accounting concepts and
practice, and if it p repares you for advanced study,
professional examinations, and the successful
and ethical pursuit of your career in accounting or
business in a global economy, then we will have
attained our objectives.”
through many editions, this text has continued to reflect the constant changes taking place
in the gaaP environment. this edition continues this tradition, which has become even
more significant as the financial reporting environment is exploding with major change. Here
are three areas of major importance that are now incorporated extensively into this edition
of the text.
ConvergenCe of gAAP And IfrS one of the most important innovations shaping
our capital markets was the idea of gaaP. it might be said that it would be even better if
we had one common set of accounting rules for the whole world, which
would make it easier for international investors to compare the financial
results of companies from different countries. Fortunately, gaaP and
international accounting standards have converged to result in a number
of common standards between gaaP and International financial
reporting Standards (IfrS). and you have the chance to be on the
ground floor as we develop for you the similarities and differences in the
two systems that ultimately will be one.
A fAIr vAlue MoveMenT the FasB believes that fair value
information is more relevant to users than historical cost. as a result,
there is more information that is being reported on this basis, and even more will occur in
the future. the financial press is full of articles discussing how financial institutions must
fair value their assets, which has led to massive losses during the financial crisis. in addition,
additional insight into the reliability related to fair values is being addressed and disclosed
to help investors make important capital allocation decisions. We devote a considerable
amount of material that discusses and illustrates fair value concepts in this edition, including
its relevance to three major accounting standards updates: revenue, leases, and financial
A neW WAY of looKIng AT generAllY ACCePTed ACCounTIng
PrInCIPleS (gAAP) Learning gaaP used to be a daunting task, as it is comprised of
many standards that vary in form, completeness, and structure. Fortunately, the profession
has developed the Financial accounting standards Board codification (often referred to as
the codification). this codification provides in one place all the gaaP related to a given
topic. this textbook is the first to incorporate this codification—it will make learning gaaP
easier and more interesting!
Intermediate Accounting is the market-leading text in providing the tools needed to understand what
gaaP is and how it is applied in practice. With this seventeenth edition, we strive to continue to
provide the material needed to understand this subject area. the text is comprehensive and up-to-date.
We also include proven pedagogical tools, designed to help you learn more effectively and to answer
the changing needs of this course.
We are excited about Intermediate Accounting, seventeenth edition. We believe it meets an important
objective of providing useful information to educators and students interested in learning
about both gaaP and iFrs. suggestions and comments from users of this text will be
appreciated. Please feel free to e-mail any one of us.
donald e. Kieso Jerry J. Weygandt Terry d. Warfield
somonauk, illinois Madison, Wisconsin Madison, Wisconsin



Intermediate Accounting L (ACCT 201) 17th Edition

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