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| Intermediate Accounting NINTH EDITION 2018 |
كتاب المحاسبة المتوسطة سنة 2018
Intermediate Accounting
NINTH EDITION
J. DAVID SPICELAND
University of Memphis
MARK W. NELSON
Cornell University
WAYNE B. THOMAS
University of Oklahoma
NINTH EDITION
J. DAVID SPICELAND
University of Memphis
MARK W. NELSON
Cornell University
WAYNE B. THOMAS
University of Oklahoma
Intermediate Accounting Ninth Edition:
“The Spiceland Intermediate Accounting provides a truly up to date view of financial reporting. The authors explain complex
topics in a very relevant, engaging, easy to follow approach for students with excellent examples and illustrations.”
— Celina Jozsi, Florida Southern University
Welcome to the fastest-growing learning program in intermediate accounting! Instructors recognize the “Spiceland
advantage” in content that’s intensive and thorough, as well as in writing that’s fluid and precise—together, these
combine to form a resource that’s rigorous yet readable. By blending a comprehensive approach, clear conversational
tone, current updates on key standards, and the market-leading technological innovations of Connect®, the Spiceland
team delivers an unrivaled experience. As a result of Spiceland’s rigorous yet readable learning system, students develop
a deeper and more complete understanding of intermediate accounting topics.
The Intermediate Accounting learning system is built around four key attributes: current, comprehensive, clear, and
Connect®
Current: Few disciplines see the rapid changes that accounting experiences. The Spiceland team is committed to
keeping instructors’ courses up to date. The ninth edition fully integrates the latest FASB updates, including:
• NEW Chapter 15, covering the latest standard on leases (ASU No. 2016–02, Leases (Topic 842)).
• ASU No. 2016–01, Financial Instruments—Overall (Subtopic 825–10): Recognition and Measurement of Financial
Assets and Financial Liabilities
• ASU No. 2016–013, Financial Instruments—Credit Losses (Topic 326) on “Current Expected Credit Loss” (CECL)
model for accounting for credit losses, as well as current GAAP requirements for recognizing impairments of
investments.
• ASU No. 2015–17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes
• ASU No. 2015–03, Interest—Imputation of Interest (Subtopic 835–30)
• ASU No. 2016–10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing
(Topic 606)
• ASU No. 2016–09, Improvements to Employee Share-Based Payment Accounting, which amends ASC Topic 718,
Compensation—Stock Compensation.
Current events regularly focus public attention on the key role of accounting in providing information useful to financial
decision makers. The CPA exam, too, has changed to emphasize the professional skills needed to critically evaluate
accounting method alternatives. Intermediate Accounting provides a decision makers’ perspective, highlighting the
professional judgment and critical thinking skills required of accountants in today’s business environment.
Comprehensive: The Spiceland team ensures comprehensive coverage and quality throughout the learning
system by building content and assets with a unified methodology that meets rigorous standards. Students are challenged
through diverse examples and carefully crafted problem sets which promote in-depth understanding and drive
development of critical-thinking skills.
The author team is committed to providing a learning experience that fully prepares students for the future by solidifying
core comprehension and enabling confident application of key concepts. Students can feel confident that the
conceptual underpinnings and practical skills conveyed in the ninth edition will prepare them for a wide range of real
world scenarios.
“The chapters are well written in a style that makes difficult materials approachable for students.”
—Kathy Hsiao Yu Hsu, University of Louisiana–Lafayette
www.downloadslide.com
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Rigorous yet readable
Clear: Reviewers, instructors, and students have all hailed Intermediate Accounting’s ability to explain both simple
and complex topics in language that is coherent and approachable. The author team’s highly acclaimed conversational
writing style establishes a friendly dialogue—establishing the impression of a conversation with students, as opposed
to lecturing at them.
This tone remains consistent throughout the learning system, as authors Spiceland, Nelson, and Thomas write not only
the primary content, but also every major supplement: study guide, instructor’s resource manual, solutions manual, and
test bank. All end-of-chapter material, too, is written by the author team and tested in their classrooms. Intermediate
Accounting is written to be the most complete, coherent, and student-oriented resource on the market.
Connect: Today’s accounting students expect to learn in multiple modalities. As a result, the ninth edition of
Spiceland’s learning system features the following: Connect, SmartBook’s adaptive learning and reading experience,
NEW Concept Overview Videos, Guided Examples, NEW Excel® simulations, and General Ledger problems.
Quality assessment continues to be a focus of Connect, with over 2,500 questions available for assignment, including
more than 1,125 algorithmic questions.
McGraw-Hill Education is continually updating and improving our digital resources. To that end, we have a new partnership
with Roger CPA, providing multiple choice practice questions directly within our Connect banks, as well as links to
the Roger CPA site for complementary selected simulations.
Spiceland’s Financial Accounting Series
Intermediate Accounting forms a complete learning system when paired with Financial Accounting
by authors David Spiceland, Wayne Thomas, and Don Herrmann. Now in its fourth
edition, Financial Accounting uses the same proven approach that has made Intermediate
Accounting a success—a conversational writing style with real-world focus and author-prepared
supplements, combined with Connect’s market leading technology solutions and assessment.
“Connect is a great resource for any course, but the new updates to the General Ledger and Excel Simulations allow this
package to go above and beyond; students will exit the intermediate series with a strong foundation in Excel and the accounting
cycle.”
—Joshua Neil, University of Colorado–Boulder
“This textbook is written in a way that is easy to read, provides clear examples, includes thorough coverage of necessary
topics, and provides ample opportunity for practice and mastery of the material through end of chapter problems.”
—Terra Brown, University of Texas–Arlington
“If you like Spiceland’s intermediate text, you will be thrilled with the financial accounting text. It is written in the same conversational
style, addresses topics directly and clearly, and the illustrations are terrific too.”
