Financial accounting - WikipediaThe print and digital resources help students understand the course rigor and time requirements of the Intermediate course before that first exam, and the CengageNOWv2 Adaptive Study Plan and in-text "Got it? This edition presents the latest information on the new Revenue Recognition Standards. After carefully considering the most effective methods for covering this topic, the authors have incorporated updates throughout the book with special spotlight coverage in Chapter James M. Wahlen is the James R.
Income Statement Content and Format - Intermediate Accounting - CPA Exam FAR - Chp 4 p 2
James M. Wahlen aka Jim Wahlen is the James R. Wahl received his Ph. James research and teaching interests focus on financial statement analysis, financial accounting, and the capital markets. His research investigates earnings quality and earnings management, fair value accounting for financial instruments, earnings volatility as an indicator of risk, accounting for loss reserve estimates by banks and insurers, stock market efficiency with respect to accounting information and testing the extent to which future stock returns can be predicted with earnings and other financial statement information. His research has been published in a wide array of academic and practitioner journals in accounting and finance. Wahlen has had public accounting experience in both Seattle and Milwaukee and is a member of the American Accounting Association.
Recognizing that the world of accounting is changing rapidly, Wahlen provides currency and flexibility in its discussions of IFRS, Codification, and pending FASB changes, while also providing concrete ways for students to apply these concepts. Wahlen offers the breadth and depth of coverage you need while making Intermediate Accounting accessible to your students. Financial Reporting: Its Conceptual Framework 3. Inventories: Cost Measurement and Flow Assumptions 8. Inventories: Special Valuation Issues 9. Depreciation, Depletion, Impairment, and Disposal