Intermediate Accounting, Volume 2 （12TH Looseleaf）

Kieso, Donald E./ Weygandt, Jerry J./ Warfield, Terry D.

John Wiley & Sons Inc（2019/04発売）

• ページ数 848 p.
• 言語 ENG
• 商品コード 9781119497042

Full Description

Intermediate Accounting, 12th Edition, Volume 2, continues to be the number one intermediate accounting resource in the Canadian market. Viewed as the most reliable resource by accounting students, faculty, and professionals, this course helps students understand, prepare, and use financial information by linking education with the real-world accounting environment. This new edition now incorporates new data analytics content and up-to-date coverage of leases and revenue recognition.

Contents

Volume 1

The Canadian Financial Reporting Environment

Conceptual Framework Underlying Financial Reporting

Measurement

Reporting Financial Performance

Financial Position and Cash Flows

Revenue Recognition

Cash and Receivables

Inventory

Investments

Property, Plant, and Equipment: Accounting Model Basics

Depreciation, Impairment, and Disposition

Intangible Assets and Goodwill

 

Volume 2

Non-Financial and Current Liabilities

Long-Term Financial Liabilities

Shareholders' Equity

Complex Financial Instruments

Earnings Per Share

Income Taxes

Pensions and Other Employee Future Benefits

Leases

Accounting Changes and Error Analysis

Statement of Cash Flows

Other Measurement and Disclosure Issues