Intermediate Accounting, Chapters 15-25 (Volume 2)

Unlock advanced accounting principles with *Intermediate Accounting, Chapters 15-25 (Volume 2)*, a cornerstone text for aspiring and practicing accounting professionals. Authored by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, this hardcover edition from Wiley is your comprehensive guide to mastering the intricacies of intermediate accounting. This volume (Volume 2) dives deep into crucial accounting topics typically covered in the second half of an intermediate accounting course. Expect thorough explorations of areas such as: * **Equity Accounting:** Understand complex equity structures, stock options, and earnings per share (EPS) calculations. * **Leases:** Navigate the evolving landscape of lease accounting, including operating and finance leases, and their impact on financial statements. * **Income Taxes:** Grasp the principles of deferred tax assets and liabilities, permanent and temporary differences, and income tax presentation. * **Pensions and Postretirement Benefits:** Analyze the complexities of pension accounting, including defined benefit and defined contribution plans, and other postretirement benefits. * **Statement of Cash Flows:** Master the preparation and interpretation of the statement of cash flows using both the direct and indirect methods. * **Full Disclosure in Financial Reporting:** Learn the principles and guidelines for providing adequate and meaningful disclosure in financial statements, ensuring transparency and compliance. Kieso, Weygandt, and Warfield are renowned for their ability to present complex accounting concepts in a clear, accessible, and engaging manner. This book is designed for students building upon their introductory accounting knowledge and professionals seeking to enhance their understanding of GAAP (Generally Accepted Accounting Principles). While this edition was published in 2000, the foundational principles it presents remain highly relevant. The focus on conceptual understanding and practical application ensures that you develop a strong base that will serve you well even as accounting standards evolve. This book provides a robust groundwork for understanding current accounting practices and adapting to future changes. Ideal for students, CPA candidates, and accounting professionals alike, *Intermediate Accounting, Chapters 15-25 (Volume 2)* provides the in-depth knowledge and practical skills needed to excel in the field. Invest in your career with this essential accounting resource.