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2014-08-Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an EntityĪSU No. View the "Revenue Recognition" tab to learn about the Flexible Approach and see the chapter content.ĪSU No. Whether you choose to teach pre-existing GAAP or the new Revenue Recognition standards, Spiceland has you covered. Spiceland Can Help You Navigate the Changing Landscape of Revenue Recognition. Part C applies the five-step process to accounting for long-term contracts, and Part D considers the role of revenue recognition in profitability analysis. Part B provides comprehensive coverage of specific topics within each of the five steps.

Part A introduces the five-step process for recognizing revenue at a point in time, over a period of time, and for contracts with multiple performance obligations. 2014-09-Revenue from Contracts with Customers (Topic 606)). NEW Chapter 5 covering the latest standard on Revenue Recognition (ASU No. Highlights of Spiceland 8e content changes: Accounting Changes and Error CorrectionsĬlick here to view the detailed Table of Contents.Pensions and Other Postretirement Benefits.Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment.Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition.Revenue Recognition and Profitability Analysis.The Income Statement, Comprehensive Income, and the SCF.The Balance Sheet and Financial Disclosures.Environment and Theoretical Structure of Financial Accounting.All end-of-chapter material, too, is written by the author team and tested in their classrooms before being included in Intermediate Accounting.Ĭlick here to download and preview the brand new PowerPoint slides for the 8th edition that include Concept Checks for more interactive class sessions. Authors Spiceland, Sepe, Nelson, and Thomas ensure comprehensive coverage and quality throughout the learning system by writing every major supplement: study guide, instructor’s resource manual, solutions manual, test bank, and website content.