內容簡介

　　The sequel to the hugely successful first edition of Intermediate Accounting is here and it is as clear, comprehensive and current as always. Committed to meeting the needs of accounting students studying IFRS, Global Edition 2 analyses the major changes to three key standards as well as the Revised Conceptual Framework for Financial Reporting in great detail. The text explores applications of the Standards from multiple perspectives and highlights the differences between U.S. GAAP and IFRS reporting methods enabling students to develop strong IFRS competencies. The updates incorporated in this edition help users keep pace with the changing nature of accounting in a global world.
 

作者介紹

作者簡介

Mark W. Nelson
　
　　現職：Cornell University

Wayne B. Thomas

　　現職：University of Oklahoma

Pearl Tan
　
　　現職：Singapore Management University

Bernardine Low

　　現職：Singapore University of Social Sciences

Kin Yew Low
　
　　現職：Nanyan Technological University
 

目錄

PART I: THE ROLE OF ACCOUNTING AS AN INFORMATION SYSTEM
Ch 1 Environment and Theoretical Structure of Financial Accounting
Ch 2 The Statement of Financial Position and Financial Disclosures
Ch 3 The Statement of Profit or Loss and Other Comprehensive Income
Ch 4 Statement of Cash Flows

PART II: REVENUE AND ASSETS
Ch 5 Revenue
Ch 6 PPE, IP and Intangible Assets: Acquisition and Disposition
Ch 7 PPE, IP and IA: Utilization and Impairment
Ch 8 Financial assets confirm with iauthir is FA or Investments

PART III: EXPENSE AND LIABILITIES
Ch 9 Provisions, contingent liabilities and contingent assets
Ch10 Bonds and long-term notes
Ch11 Leases
Ch12 Accounting for Income Taxes
Ch13 Employee benefits

PART IV: EQUITY
Ch14 Shareholders’ Equity
Ch15 Share based compensation and EPS
Ch16 Accounting Changes
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