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Full Description
The Second Edition of Intermediate Accounting: IFRS Edition, by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, provides the tools global accounting students need to understand what IFRS is and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. New Global Accounting Insights highlight the important differences that remain between IFRS and US GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course.
Contents
1 Financial Reporting and Accounting Standards2 Conceptual Framework for Financial Reporting3 The Accounting Information System4 Income Statement and Related Information5 Statement of Financial Position and Statement of Cash Flows6 Accounting and the Time Value of Money7 Cash and Receivables8 Valuation of Inventories: A Cost-Basis Approach9 Inventories: Additional Valuation Issues10 Acquisition and Disposition of Property, Plant, and Equipment11 Depreciation, Impairments, and Depletion12 Intangible Assets13 Current Liabilities, Provisions, and Contingencies14 Non-Current Liabilities15 Equity16 Dilutive Securities and Earnings per Share17 Investments18 Revenue Recognition19 Accounting for Income Taxes20 Accounting for Pensions and Postretirement Benefits21 Accounting for Leases22 Accounting Changes and Error Analysis23 Statement of Cash Flows24 Presentation and Disclosure in FinancialReportingAPPENDICES:A Specimen Financial Statements: Marks and SpencerGroup plc A-1B Specimen Financial Statements: adidas AG B-1C Specimen Financial Statements: Puma SE C-1
