Intermediate Accounting - Pearson

1 Intermediate AccountingSecond EditionElizabeth A. GordonFox school of Business, Temple UniversityJanaS. RaedyKenan-Flagler Business school , University of North Carolina at Chapel HillAlexander J. SannellaRutgers Business school , Rutgers UniversityNew York, 111/23/17 1:47 AMVice President, Business, Economics, and UK Courseware: Donna BattistaDirector of Portfolio Management: Adrienne D AmbrosioSpecialist Portfolio Manager: Lacey VitettaDevelopment Editor: Rebecca CarusoEditorial Assistant: Elisa MarksVice President, Product Marketing: Roxanne McCarleySenior Product Marketer: Tricia MurphyProduct Marketing Assistant: Marianela SilvestriManager of Field Marketing, Business Publishing: Adam GoldsteinExecutive Field Marketing Manager: Nayke PopovichVice President, Production and Digital Studio, Arts and Business: Etain O DeaDirector of Production, Business.

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6 , or its affiliates, authors, licensees, or of Congress Cataloging-in-Publication DataNames: Gordon, Elizabeth A. (Associate professor), author. | Raedy, Jana Smith, author. | Sannella, Alexander John, : Intermediate Accounting / Elizabeth A. Gordon, TempleUniversity, Jana S. Raedy, University of North Carolina at Chapel Hill, Alexander J. Sannella, Rutgers : Second edition. | Hoboken, NJ : Pearson Education, [2019]Identifiers: LCCN 2017050146 | ISBN 9780134730370 | ISBN 0134730372 Subjects: LCSH: : LCC HF5636 .G67 2019 | DDC 657/.044 dc23 LC recordavailable at 18 ISBN 10: 0-13-473037-2 ISBN 13: 211/23/17 1:47 AMFor Paul, Andrew, Mary, and my parentsEAGFor Nicholas, Aidan, and KevinJSRFor Ayden Alexander and Chloe 311/23/17 1:47 411/23/17 1:47 AMAbout the AuthorsElizabeth A.

7 Gordon, , MBA, CPAELIZABETH A. GORDON IS ASSOCIATE PROFESSOR OF Accounting at the Fox school of Business at Temple University and a Merves Research Fellow. She received her doctorate from Columbia University, master s degree in business administration from Yale University, and bach-elor s of science degree in Accounting with highest distinction from Indiana Gordon specializes in the areas of financial Accounting and international financial report-ing and investigates topics such as international financial reporting standards, corporate disclo-sure, executive compensation, related-party disclosures, and market development. Her research is published in top journals in her field including Journal of Accounting Research, The Accounting Review; Review of Accounting Studies, Journal of Accounting , Auditing and Finance; and Journal of Accounting and Public Policy.

8 She serves as an editor of Journal of International Financial Management and Accounting and an associate editor of Journal of International Accounting Research. Dr. Gordon is a past president of the International Accounting Section of the American Accounting Association and serves as the vice president, finance and administration of the Inter-national Association for Accounting Education and Gordon has taught courses in financial Accounting and international Accounting at the graduate and undergraduate levels, receiving a number of teaching awards. She has coauthored Accounting readings for the CFA Institute, integrating IFRS and GAAP. She was an auditor with PricewaterhouseCoopers, LLP, and interned at the Office of Management and Budget before entering academia.

9 Dr. Gordon is a CPA in the State of Maryland. She has been on the faculty of the Graduate school of Business at the University of Chicago, the Rutgers Business school , and a visiting professor at the University of Pennsylvania. vJana S. Raedy, , CPAJANA RAEDY IS ASSOCIATE PROFESSOR OF Accounting , associate dean of the Mas-ter of Accounting Program, and the Ernst & Young Scholar in Accounting at the Kenan-Flager Business school at the University of North Carolina at Chapel Hill.

10 She received her bachelor of science and master of science degrees from the University of Kentucky and her doctorate from the Pennsylvania State Raedy s research is primarily focused on issues in international financial reporting as well as areas in which financial reporting and taxation intersect. Her research is published in top journals such as Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, and Journal of the American Taxation Raedy has taught a number of courses in financial reporting at the graduate level, includ-ing core financial reporting (both introductory and Intermediate Accounting ), international finan-cial reporting, and forensic Accounting .