Intermediate accounting
著者
書誌事項
Intermediate accounting
John Wiley & Sons, c2018
IFRS ed., 3rd ed
- : pbk
- タイトル別名
-
Intermediate accounting : IFRS edition
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注記
Description based on its paperback edition
Includes bibliographical references and indexes
"Kieso Weygandt Warfield, team for success"--Cover
ISBN on t.p. verso: 9781119373001
"... if the ISBN on the back cover differs from the ISBN on this page, the one on the back cover is correct."--T.p. verso
内容説明・目次
内容説明
The Third Edition of Intermediate Accounting, IFRS Edition provides the tools global accounting students need to understand IFRS 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. Global Accounting Insights highlight the important differences that remain between IFRS and U.S. 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.
目次
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, Provision, 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
Appendix A: Specimen Financial Statements: Mark and Spencer Group plc
Appendix B: Specimen Financial Statements: adidas AG
Appendix C: Specimen Financial Statements: Puma Group
Index
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