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Intermediate accounting : IFRS edition / Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.

By: Contributor(s): Material type: TextTextPublisher: Hoboken, N.J. : Wiley, 2020Edition: Fourth editionDescription: 1 volume (various pagings) : illustrations (some color) ; 28 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781119607519
  • 9781119503682
  • 1119607515
  • 111950368X
Subject(s): DDC classification:
  • 657.044 KI.I 2020 23
LOC classification:
  • HF5636
Contents:
Financial reporting and accounting standards -- Conceptual framework for financial reporting -- The accounting information system -- Income statement and related information -- Statement of financial position and statement of cash flows -- Accounting and time value of money -- Cash and receivables -- Valuation on inventories: a cost basis approach -- Inventories: additional valuation issues -- Acquisition and disposition of property, plant, and equipment -- Depreciation, impairments, and depletion -- Intangible assets -- Current liabilities, provisions, and contingencies -- Non-current liabilities -- Equity -- Dilutive securities and earnings per share -- Investments -- Revenue recognition -- Accounting for income taxes -- Accounting for pensions and postretirement benefits -- Accounting for leases -- Accounting changes and error analysis -- Statement of cash flows -- Presentation and disclosure in financial reporting -- Appendix A Specimen Financial Statements: Marks and Spencer Group plc -- Appendix B Specimen Financial Statements: adidas AG -- Appendix C Specimen Financial Statements: Puma Group -- Company Index -- Subject Index.
Summary: Essential knowledge of International Financial Reporting Standards for students of global accounting This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they are applied in practice. This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their global accounting careers. With this revised and updated Fourth Edition, students will develop a firm conceptual understanding of IFRS, as well as the ability to integrate their learning through practical exercises. Throughout this text, Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, discussing the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting IFRS includes proven pedagogical tools designed to help students learn more effectively.Summary: Comprehensively covers the latest International Financial Reporting Standards and how they are applied in practice Takes a comparative approach to help students understand the differences between IFRS, U.S. GAAP, and other important standards Emphasizes practical application of knowledge with end-of-chapter Review and Practice sections Provides authoritative references and citations to ensure content reliability and provide opportunities for further study Includes access to video walkthroughs, interactive content, and digital resources to support student engagement and ensure positive learning outcomes As IFRS gains broad acceptance around the world, students of global accounting will need to be intimately familiar with these standards, and prepared to keep up with the rapid changes in the international environment. Intermediate Accounting IFRS answers to these pressing needs, making it the clear choice for accounting courses at the intermediate level.
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Holdings
Item type Current library Collection Call number Status Date due Barcode
Books Books The Knowledge Hub Library Business 657.044 KI.I 2020 (Browse shelf(Opens below)) Not For Loan 211048
Books Books The Knowledge Hub Library Business 657.044 KI.I 2020 (Browse shelf(Opens below)) Not For Loan 211049
Books Books The Knowledge Hub Library Business 657.044 KI.I 2020 (Browse shelf(Opens below)) Checked out 01/03/2024 211050
Books Books The Knowledge Hub Library Business 657.044 KI.I 2020 (Browse shelf(Opens below)) Not For Loan 211051
Books Books The Knowledge Hub Library Business 657.044 KI.I 2020 (Browse shelf(Opens below)) Not For Loan 211052

Includes bibliographical references and indexes.

Financial reporting and accounting standards -- Conceptual framework for financial reporting -- The accounting information system -- Income statement and related information -- Statement of financial position and statement of cash flows -- Accounting and time value of money -- Cash and receivables -- Valuation on inventories: a cost basis approach -- Inventories: additional valuation issues -- Acquisition and disposition of property, plant, and equipment -- Depreciation, impairments, and depletion -- Intangible assets -- Current liabilities, provisions, and contingencies -- Non-current liabilities -- Equity -- Dilutive securities and earnings per share -- Investments -- Revenue recognition -- Accounting for income taxes -- Accounting for pensions and postretirement benefits -- Accounting for leases -- Accounting changes and error analysis -- Statement of cash flows -- Presentation and disclosure in financial reporting -- Appendix A Specimen Financial Statements: Marks and Spencer Group plc -- Appendix B Specimen Financial Statements: adidas AG -- Appendix C Specimen Financial Statements: Puma Group -- Company Index -- Subject Index.

Essential knowledge of International Financial Reporting Standards for students of global accounting This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they are applied in practice. This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their global accounting careers. With this revised and updated Fourth Edition, students will develop a firm conceptual understanding of IFRS, as well as the ability to integrate their learning through practical exercises. Throughout this text, Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, discussing the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting IFRS includes proven pedagogical tools designed to help students learn more effectively.

Comprehensively covers the latest International Financial Reporting Standards and how they are applied in practice Takes a comparative approach to help students understand the differences between IFRS, U.S. GAAP, and other important standards Emphasizes practical application of knowledge with end-of-chapter Review and Practice sections Provides authoritative references and citations to ensure content reliability and provide opportunities for further study Includes access to video walkthroughs, interactive content, and digital resources to support student engagement and ensure positive learning outcomes As IFRS gains broad acceptance around the world, students of global accounting will need to be intimately familiar with these standards, and prepared to keep up with the rapid changes in the international environment. Intermediate Accounting IFRS answers to these pressing needs, making it the clear choice for accounting courses at the intermediate level.

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