By Jerry J. Weygandt, Donald E. Kieso, Terry D. Warfield

INTERMEDIATE ACCOUNTING by means of Kieso, Weygandt, and Warfield is, with ease, the normal wherein all different intermediate accounting texts are measured. via thirty years and twelve best-selling variants, the textual content has equipped a name for accuracy, comprehensiveness, and pupil good fortune. The 13th variation keeps the characteristics for which the textual content is globally famous, and is still your students’ gateway to the career! quantity I is created from Chapters 1-14.

Each learn consultant bankruptcy is produced from a close bankruptcy overview, demonstration difficulties, true/false, multiple-choice, matching questions, and copmrehensive routines. options to check consultant questions are supplied.

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Extra resources for Intermediate Accounting (13th Edition)

Example text

Are often questions business people face in making a tough ethical decision. The decision is more difficult because there is no Expanded Discussion comprehensive ethical system to provide guidelines. of Ethical Issues in Time, job, client, personal, and peer pressures can complicate the process of ethiFinancial Reporting cal sensitivity and selection among alternatives. Throughout this textbook, we present ethical considerations to help sensitize you to the type of situations you may encounter in the performance of your professional responsibility.

We provide references to the Codification throughout this textbook, using a numbering system. For example, a bracket with a number, such as [1], indicates that the citation to the FASB Codification can be found in the FASB Codification section at the end of the chapter (immediately before the assignment materials). See the FASB Codification section at the end of each chapter for Codification references and exercises. YOU HAVE TO STEP BACK Should the accounting profession have principles-based standards or rules-based standards?

What do the numbers mean? Sources: Adapted from S. Liesman, “SEC Accounting Cop’s Warning: Playing by the Rules May Not Head Off Fraud Issues,” Wall Street Journal (February 12, 2002), p. C7. See also “Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a PrinciplesBased Accounting System,” SEC (July 25, 2003). ISSUES IN FINANCIAL REPORTING Since the implementation of GAAP may affect many interests, much discussion occurs about who should develop GAAP and to whom it should apply.

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