DONALD E. KIESO, JERRY J. WEYGANDT, and TERRY D. WARFIELD, Intermediate Accounting, Fourteenth Edition (Hoboken, NJ: John Wiley & Sons, Inc., 2012, pp. vii, 1581).

This edition contains 24 chapters. The first three chapters cover the accounting standard-setting process, the conceptual framework, and the accounting information system. Detailed coverage of the Income Statement and Balance Sheet are provided in Chapters 4 and 5. Chapter 6 reviews time value of money concepts. The next ten chapters tackle asset, liability, and equity transactions. Special topic coverage is provided in the next six chapters, and includes investments, revenue recognition, accounting for income taxes, pensions, leases, and accounting change and error analysis. The final two chapters discuss the Statement of Cash Flows and disclosures in financial reporting.

Current users of this text should take note of several important changes that have been made to this edition, the most significant of which is expanded...

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