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Intermediate Accounting IFRS Edition 2/e

+作者：

Kieso

+年份：

2014 年2 版

+ISBN：

9781118443965

+書號：

AC0229HC

+規格：

精裝/彩色

+頁數：

1384

+出版商：

John Wiley

+參考資訊：

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Intermediate Accounting: IFRS Edition, 2nd Edition incorporates international Financial Reporting Standards (IFRS) into the existing textbook framework. On almost every page, the book addresses every accounting topic from the perspective of IFRS while still highlighting key differences between IFRS and US GAAP. Following the reputation for accuracy, comprehensiveness, and currency, the authors have painstakingly created a book dedicated to assisting students learning intermediate accounting topics under the rules of IFRS. The 2nd edition of Kieso’s Intermediate Accounting IFRS Edition is published in a combined format, differing from the first edition which was published in two volumes. The 2nd edition of this text contains updated chapters to reflect the latest changes to IFRS standards, in particular Pensions, Revenue, Recognition, Leases, and Financial Instruments. More US GAAP coverage is included through end of the chapter appendices and more marginal boxes.

Donald E. Kieso - Northern Illinois University, Dekalb, IllinoisJerry J. Weygandt - University of Wisconsin, Madison, WisconsinTerry D. Warfield - University of Wisconsin, Madison, Wisconsin

VOLUME 1
Chapter 1 Financial Accounting 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.
VOLUME 2
Chapter 15 Equity.
Chapter 16 Dilutive Securities and Earnings per Share.
Chapter 17 Investments.
Chapter 18 Revenue.
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.