Intermediate Accounting – Donald E. Kieso – 13th Edition


The bestselling on intermediate , Kieso is an excellent for practicing accountants and an invaluable for anyone entering the field. It integrates FARS/Codification exercises, cases, and simulations into the chapters. This introduces readers to the codification .

They’ll learn how to leverage everyday accounting programs like Excel, GLS, and other computerized accounting software giving them a strong background in the tools needed in the accounting profession. New and existing content is arranged in a way to offer accountants a chance to review key concepts.

New to This Edition:

  • Intermediate Accounting, 13e, includes, in 20 of the 24 chapters, a “Convergence Corner” feature that demonstrates to readers how international reporting standards apply to the main topics of the chapter.
  • Updated Appendix 24B provides a discussion of the international accounting and reporting environment, with the latest convergence developments.
  • Quick-hitting International Insights in the margins compare or contrast international standards with a point under discussion in the nearby text.
  • New end-of-chapter in each chapter focus on international standards introduced in the chapter. These are marked with an icon for easy reference.
  • International Reporting Cases ask readers to analyze financial statements of international companies and apply analysis with the application of international standards.

Table of Content

Chapter 1: Financial Accounting and Accounting Standards
Chapter 2: Conceptual Framework Underlying Financial Accounting
Chapter 3: The Accounting Information System
Chapter 4: Income Statement and Related Information
Chapter 5: Balance Sheet and Statement of Cash Flows
Chapter 6: Accounting and the Time Value of Money
Chapter 7: Cash and Receivables
Chapter 8: Valuation of Inventories: A Cost-Basis Approach
Chapter 9: Inventories: Additional Valuation Issues
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
Chapter 11: Depreciation, Impairments, and Depletion
Chapter 12: Intangible Assets
Chapter 13: Current Liabilities and Contingencies
Chapter 14: Long-Term Liabilities
Chapter 15: Stockholders' Equity
Chapter 16: Dilutive Securities and Earnings Per Share
Chapter 17: Investments
Chapter 18: Revenue Recognition
Chapter 19: Accounting for Income Taxes
Chapter 20: Accounting for Pensions and Postretirement Benefits
Chapter 21: Accounting for Leases
Chapter 22: Accounting Changes and Error Analysis
Chapter 23: Statement of Cash Flows
Chapter 24: Full Disclosure in Financial Reporting

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