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By J. David Spiceland

Intermediate Accounting

An intermediate accounting textual content which frames the monetary reporting functionality of accounting within the context of the decision-support position it serves. It comprises genuine international examples and various different types of instances reminiscent of monetary reporting, study and web instances from a world perspective.

About the Author

David Spiceland is professor of accounting on the college of Memphis, the place he teaches intermediate accounting and different monetary accounting classes on the undergraduate and master's degrees. He got his BS measure in finance from the college of Tennessee, his MBA from Southern Illinois collage, and his PhD in accounting from the college of Arkansas.

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Example text

By providing key elements of the information set used by capital market participants, financial accounting plays a vital role by providing information that helps direct society’s resources to the companies that utilize those resources most effectively. Cash versus Accrual Accounting ● LO1–2 Net operating cash flow is the difference between cash receipts and cash disbursements from providing goods and services. Even though predicting future cash flows is the primary goal of many users of financial reporting, the model best able to achieve that goal is the accrual accounting model.

S. GAAP, other than rules and interpretive releases of the SEC. CODIFICATION. Present-day GAAP includes a huge amount of guidance. The FASB has developed a conceptual framework (discussed in Part B of this chapter) that is not authoritative GAAP but provides an underlying structure for the development of accounting standards. 13 The SEC also has issued various important pronouncements. Until 2009, determining the appropriate accounting treatment for a particular event or transaction might require an accountant to research several of these sources.

Another example of politics in standard setting relates to accounting for business combinations. GAAP previously allowed two separate and distinct methods of accounting for business combinations: the pooling of interests method and the purchase method. A key issue involved goodwill, an intangible asset that arises only in business combinations accounted for using the purchase method. Under the then-existing standards, goodwill was amortized (expensed) over its estimated useful life. To avoid that amortization expense, many companies incurred costs to structure their business combinations as a pooling of interests.

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