Essential 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.
Comprehensively 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.
Author(s): Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield
Edition: 4
Publisher: Wiley
Year: 2020
Language: English
Pages: 2581
Tags: Accounting, IFRS
Intermediate Accounting IFRS 4th Edition - Donald E. Kieso
Cover
Title Page
DEDICATED TO
Copyright
From the Authors
About the Authors
New to This Edition
Proven Pedagogical Framework
Acknowledgments
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
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
End User License Agreement
