ContentsCHAPTER 1 Flnancial Accounting and Accounting Standards 1
CHAPTER 2 Conceptual Framework Underlying Financial Accounting 27
CHAPTER 3 The Accounting Information System 61
CHAPTER 4 Income Statement and Related Information 123
CHAPTER 5 Balance Sheet and Statement of Cash Flows 169
CHAPTER 6 Accounting and the Time Value of Money 251
CHAPTER 7 Cash and Receivables 313
CHAPTER 8 Valuation of Inventodes：A Cost Basis Approach 367
CHAPTER 9 Inventodes：Additional Valuation Issues 421
CHAPTER 10 Acquisition and Disposition of Property,Plant,and Equipment 469
CHAPTER 11 Depreciation,Impairments,and Depletion 519
CHAPTER 12 Intangible Assets 569
CHAPTER 13 Current Liablllties and Contingencies 615
CHAPTER 14 Long-Term Liablllties 669
CHAPTER 15 Stockholders'Equity 723
CHAPTER 16 Dilutive Securities and Earnings per Share 773
CHAPTER 17 Investments 835
CHAPTER 18 Revenue Recognition 901
CHAPTER 19 Accounting for Income Taxes 959
CHAPTER 20 Accounting for Pensions and Postretirement Beneflts 1017
CHAPTER 21 Accounting for Leases 1085
CHAPTER 22 Accounting Changes and Error Analysis 1149
CHAPTER 23 Statement of Cash Flows 1203
CHAPTER 24 Full Disclosure in Financial Reporting 1271