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内容説明
Now readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief， streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications， explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process， the three major financial statements， revenue recognition， income taxes， reporting disclosure issues， and much more.