000			04434cam a2200361 i 4500
005			20220807091604.0
008			220807s2020 njua||| ib|| 00| 0 eng d
020			_a9781119607519 _qpaperback
020			_a9781119503682 _qpaperback
020			_a1119607515 _qpaperback
020			_a111950368X _qpaperback
040			_aEG-CaTKH _beng _cEG-CaTKH _erda
050			_aHF5636
082	0	0	_a657.044 KI.I 2020 _223
100	1		_aKieso, Donald E., _eauthor.
245	1	0	_aIntermediate accounting : _bIFRS edition / _cDonald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.
250			_aFourth edition.
264		1	_aHoboken, N.J. : _bWiley, _c2020.
300			_a1 volume (various pagings) : _billustrations (some color) ; _c28 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references and indexes.
505			_aFinancial 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.
520			_aEssential 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.
520			_aComprehensively 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.
650		0	_aAccounting.
700	1		_aWeygandt, Jerry J., _eauthor.
700	1		_aWarfield, Terry D., _eauthor.
942			_2ddc _cBK
998			_aYomna Nassar _bP _d20220807
998			_amona.romia _bR _d20220807
999			_c1088 _d1088