000			03166nam a22003737a 4500
003			OSt
005			20250908104115.0
008			250908r20192016nyua|||er|||| 001 0 eng d
020			_a9789813157453 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aSpiceland, J. David, _eauthor.
245			_aIntermediate accounting / _cJ. David Spiceland, Mark W. Nelson, Wayne B. Thomas, Pearl Tan, Bernardine Low, Kin Yew Low.
250			_aGlobal edition 2.
260			_aNew York, NY : _bMcGraw-Hill Education, _cc2019.
300			_axxix, 1179, G-10, I-14 pages : _billustrations (black and white) ; _c27 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references, glossary, and index.
505			_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.
520			_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.
521			_aAdult
541			_aPurchased _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aAccounting
700			_aNelson, Mark W., _eauthor.
700			_aThomas, Wayne B., _eauthor.
700			_aTan, Pearl, _eauthor.
700			_aLow, Bernardine, _eauthor.
700			_aLow, Kin Yew, _eauthor.
942			_2ddc _cBK
998			_cJanna [new] _d09/08/2025
999			_c13952 _d13952