000			01498cam a2200205 4500
999			_c19103 _d19103
005			20250301213916.0
082			_a657.044 _bCh489i
090			_aCOLECCION GENERAL
041	0		_aeng
100	1		_aChasteen, Lanny
700	1		_aFlaherty, Richard E.
700	1		_aO'Connor, Melvin C.
245	1		_aIntermediate accounting / _cLanny Chasteen
250			_a6
260			_bMcGraw-Hill _c19980000 _aBoston, US
300			_a1283 _bilus
520			_aFinancial accounting and reporting : an introduction. Financial accounting and reporting a treoretical structure. The accounting process : an overview. The income statement. The balance sheet (statement of financial position). The statement of cash flows. Revenue recognition and income determination. Cash, current receivables and payables, and contingencies. Inventory valuation : determining cast and using cost flow assumptions. Inventory valuation : departures from historical cost and methods of estimating inventory cost. Plant assets and intangibles : acquisition and subsequent expenditures. Plant assets and intangibles : depreciation, depletion amortization, and disposition. Financial instruments . equity securities. Financial instruments : debt securities. Leases. Pensions and other postretirement benefits. Accounting for income taxes. Stockholders'equity. Accounting changes and error analysis. Earnings per share. Revisiting the statement of cash flows additional disclosure topics
650	0	7	_aCONTABILIDAD
942			_2ddc _cBK