TY - BOOK AU - Spiceland,J.David AU - Sepe,James F. AU - Nelson,Mark TI - Intermediate accounting SN - 9780078110832 (combined edition : alk. paper) AV - HF5636 .S773 2011 PY - 2011/// CY - New York PB - McGraw-Hill Irwin KW - Accounting N1 - Includes index; The role of accounting as an information system -- Economic resources -- Financial instruments and liabilities -- Additional financing reporting issues ER -