03032nam a22003257a 4500003000400000005001700004008004100021020003000062040005900092100003500151245012600186250002200312260005200334300008100386336002200467337002500489338002400514504006300538505105400601520076901655521001102424541008402435546002102519650001502540700003202555700003302587700002702620700003102647700002802678OSt20250908104115.0250908r20192016nyua|||er|||| 001 0 eng d  a9789813157453 [newsprint]  aUniversity of Cebu-BaniladcUniversity of Cebu-Banilad  aSpiceland, J. David,eauthor.   aIntermediate accounting / cJ. David Spiceland, Mark W. Nelson, Wayne B. Thomas, Pearl Tan, Bernardine Low, Kin Yew Low.   aGlobal edition 2.  aNew York, NY : bMcGraw-Hill Education,cc2019.  axxix, 1179, G-10, I-14 pages : billustrations (black and white) ; c27 cm.   2rdacontentatext   2rdamediaaunmediated  2rdacarrieravolume   aIncludes bibliographical references, glossary, and index.   aContents: 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.  a"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.  aAdult   aPurchasedxBiore, ChristopheryCollege of Business and AccountancyzAccountancy  aText in English   aAccounting  aNelson, Mark W., eauthor.   aThomas, Wayne B., eauthor.   aTan, Pearl, eauthor.   aLow, Bernardine,eauthor.   aLow, Kin Yew,eauthor.