Intermediate Accounting or The International Law on Foreign Investment

Intermediate Accounting

Author: J David Spiceland

Adopters and reviewers praise Intermediate Accounting, 4e, by Spiceland/Sepe/Tomassini for its superior readability, strong supplements package/learning system, good EOC, real-world flavor, consistent quality, and high student engagement. Intermediate Accounting, 4e will gain support in both traditional and progressive accounting departments, especially those looking for a more concise, decision-making text that reinforces challenging concepts. At 1250 pages (200 pages shorter than the market leader), Intermediate Accounting, 4e has not sacrificed content for pages. Instead, the authors have created a flexible text with a student friendly writing style that focuses on explaining not only how to apply a procedure, but why it’s applied. Intermediate Accounting, 4e is built around a “Learning System” designed to prepare students for the new CPA exam and the business world, by emphasizing decision making. Acknowledging the diversity of students and their learning styles, the authors have created a clear text and varied supplemental materials to aid the success of every student. Intermediate Accounting, 4e also provides a flexible and consistent supplemental package for instructors.

Table of Contents:

Contents in Brief

The Role of Accounting as an Information System

1 Environment and Theoretical Structure of Financial Accounting

2 Review of the Accounting Process

3 The Balance Sheet and Financial Disclosures

4 The Income Statement and Statement of Cash Flows

5 Income Measurement and Profitability Analysis

6 Time Value of Money Concepts

Economic Resources

7 Cash and Receivables

8 Inventories: Measurement

9 Inventories: Additional Issues

10 Operational Assets: Acquisition and Disposition

11 Operational Assets: Utilization and Impairment

Financial Instruments

12 Investments

13 Current Liabilities and Contingencies

14 Bonds and Long-Term Notes

15 Leases

16 Accounting for Income Taxes

17 Pensions and Other Postretirement Benefits

Additional Topics

18 Shareholders’ Equity

19 Share-Based Compensation and Earnings per Share

20 Accounting Changes and Error Corrections

21 The Statement of Cash Flows Revisited

Appendix A: Derivatives

Appendix B: FedEx Financial Statements

Glossary

Index

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The International Law on Foreign Investment

Author: M Sornarajah

This survey of the Public International Law developed to protect foreign investment made by multinational corporations assesses the corporations' role in making foreign investments, and considers ways in which their misconduct can be controlled. Focusing on the protection of foreign investment and its associated problems, M. Sornarajah explores treaty-based methods, and examines several bilateral and regional investment treaties, as well as relevant literature in economics, political science and other associated disciplines.First Edition Hb (1994): 0-521-46528-1