Intermediate Accounting: IFRS Edition
by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield
4th Edition
Publisher: Wiley
Book Details
| Print ISBN | 9781119607519 |
| eText ISBN | 9781119609247 |
| Publisher | Wiley |
| Publishing Year | 2020 |
| Edition | 4th Edition |
| Language | English |
| Pages | 1408 |
Intermediate Accounting: IFRS Edition, 4th Edition, provides global accounting students with tools to understand International Financial Reporting Standards and their practical applications. The textbook structures learning around standard reporting principles and their international adoption.
Core subject coverage addresses the conceptual framework for financial reporting, primary financial statements, inventory valuation, and property, plant, and equipment. The volume also examines accounting methods for leases, income taxes, pensions, and financial instruments.
Tailored for intermediate-level accounting curricula, this work uses Global Accounting Insights features to examine remaining differences and joint convergence efforts between IFRS and U.S. GAAP.
Table of Contents
Chapter 1: Financial Reporting and Accounting Standards
Chapter 2: Conceptual Framework for Financial Reporting
Chapter 3: The Accounting Information System
Chapter 4: Income Statement and Related Information
Chapter 5: Statement of Financial Position and Statement of Cash Flows
Chapter 6: Accounting and the Time Value of Money
Chapter 7: Cash and Receivables
Chapter 8: Valuation of Inventories: A Cost-Basis Approach
Chapter 9: Inventories: Additional Valuation Issues
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
Chapter 11: Depreciation, Impairments, and Depletion
Chapter 12: Intangible Assets
Chapter 13: Current Liabilities, Provisions, and Contingencies
Chapter 14: Non-Current Liabilities
Chapter 15: Equity
Chapter 16: Dilutive Securities and Earnings per Share
Chapter 17: Investments
Chapter 18: Revenue Recognition
Chapter 19: Accounting for Income Taxes
Chapter 20: Accounting for Pensions and Postretirement Benefits
Chapter 21: Accounting for Leases
Chapter 22: Accounting Changes and Error Analysis
Chapter 23: Statement of Cash Flows
Chapter 24: Presentation and Disclosure in Financial Reporting
Chapter Appendix A: Specimen Financial Statements: Marks and Spencer Group plc
Chapter Appendix B: Specimen Financial Statements: adidas AG
Chapter Appendix C: Specimen Financial Statements: Puma Group
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