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Intermediate accounting / J. David Spiceland, Mark W. Nelson, Wayne B. Thomas, Pearl Tan, Bernardine Low, Kin Yew Low.

By: Spiceland, J. David [author. ]Contributor(s): Nelson, Mark W [author. ] | Thomas, Wayne B [author. ] | Tan, Pearl [author. ] | Low, Bernardine [author. ] | Low, Kin Yew [author. ]Material type: Text

TextPublisher: New York, NY : McGraw-Hill Education, c2019Edition: Global edition 2Description: xxix, 1179, G-10, I-14 pages : illustrations (black and white) ; 27 cmContent type: text Media type: unmediated Carrier type: volume ISBN: 9789813157453 [newsprint]Subject(s): Accounting

Contents:

Contents: Section 1. The role of accounting as an information system -- Chapter 1 Environment and theoretical structure of financial accounting -- Chapter 2 The statement of financial position and financial disclosures -- Chapter 3 The statement of profit or loss and other comprehensive income -- Chapter 4 The statement of cash flows -- Section 2. Revenue and assets -- Chapter 5 Revenue -- Chapter 6 Property, plant, and equipment; investment property; and intangible assets: acquisition and disposition -- Chapter 7 Property, plant, and equipment; investment property; and intangible assets: utilization and impairment -- Chapter 8 Investments -- Section 3. Expense and liabilities -- Chapter 9 Current liabilities and contingencies -- Chapter 10 Bonds and long-term notes -- Chapter 11 Leases -- Chapter 12 Accounting for income taxes -- Chapter 13 Employment benefits -- Section 4. Equity -- Chapter 14 Shareholders’ equity -- Chapter 15 Share-based compensation and earnings per share -- Chapter 16 Accounting changes and error corrections.

Summary: "This sequel to the hugely successful first edition of Intermediate Accounting is as clear, comprehensive and current as ever. Committed to meet the needs of accounting students studying International Financial Reporting Standards (IFRS), Intermediate Accounting global edition 2 analyzes in great detail the major changes to three key Standards, as well as the revised Conceptual Framework for Financial Reporting. The text explores applications of the Standards from multiple perspectives, and highlights the differences between the U.S. GAAP and IFRS reporting methods, enabling students to develop strong IFRS competencies. The updates in this edition help users to keep pace with the changing and increasingly global nature of accounting today" -- Back cover.

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Item type	Current location	Call number	Status	Date due	Barcode
Subject Reference	College Library Subject Reference	657.004 Sp41 2019 (Browse shelf)	Available		3UCBL000026978

Includes bibliographical references, glossary, and index.

"This sequel to the hugely successful first edition of Intermediate Accounting is as clear, comprehensive and current as ever. Committed to meet the needs of accounting students studying International Financial Reporting Standards (IFRS), Intermediate Accounting global edition 2 analyzes in great detail the major changes to three key Standards, as well as the revised Conceptual Framework for Financial Reporting. The text explores applications of the Standards from multiple perspectives, and highlights the differences between the U.S. GAAP and IFRS reporting methods, enabling students to develop strong IFRS competencies. The updates in this edition help users to keep pace with the changing and increasingly global nature of accounting today" -- Back cover.

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Purchased Biore, Christopher College of Business and Accountancy Accountancy

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