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1. Finecial Reporting and Accounting Stadards
2. Conceptual Framework for Financial Reporing
3. The Accounting Information System
4. Income Statement and Relted
5. Statement of Finncial Position and Statement of Cash Flows
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20. Accounting for Leases
21. Accounting Changes and Error
22. Accounting Changes and Error Analysis
23. Statement od Cash Flows
24. Presentation and Discloure in Financial Reporting
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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.
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