Bank accounting principles 9th

Intermediate Financial Accounting Spiceland

Intermediate Accounting Seventh Edition Large CoverIntermediate Accounting, 7/e

David Spiceland, University of Memphis
James F. Sepe, Santa Clara University
Mark W. Nelson, Cornell University

ISBN: 007802532x
Copyright year: 2013

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Financial accounting is undergoing a period of unprecedented change. The FASB and IASB have been working together to issue converged accounting standards that will dramatically change key reporting areas, and more generally have sought to converge accounting standards over time. In late 2011, the SEC will announce its decision on whether large public companies in the U.S. will be able to choose whether to report under U.S. GAAP or IFRS or if all companies are anticipated to be reporting under IFRS in the near future. So, while there currently is considerable overlap between U.S. GAAP and IFRS, and that overlap is increasing as convergence continues, important differences remain.

To help instructors deal with the challenging environment, the Spiceland team is committed to providing current, comprehensive, and clear coverage of intermediate accounting. The 7th edition reflects this commitment.

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