Intermediate Accounting

Spiceland, J. David; Sepe, James F.; Nelson, Mark W.; Tomassini, Lawrence

ISBN 10: 0077924916 ISBN 13: 9780077924911

Casa editrice: Irwin Professional Pub, 2011

Riassunto

Financial accounting is undergoing a period of unprecedented change. The FASB and IASB have been working together to issue converged accounting standards that will dramatically change key reporting areas, and more generally have sought to converge accounting standards over time. In late 2011, the SEC will announce its decision on whether large public companies in the U.S. will be able to choose whether to report under U.S. GAAP or IFRS or if all companies are anticipated to be reporting under IFRS in the near future. So, while there currently is considerable overlap between U.S. GAAP and IFRS, and that overlap is increasing as convergence continues, important differences remain.

To help instructors deal with the challenging environment, the Spiceland team is committed to providingcurrent, comprehensive and clear coverage of intermediate accounting. The 7th edition reflects this commitment with the following innovations.

Su questa edizione

• Editore: Irwin Professional Pub
• Data di pubblicazione: 2011
• ISBN 10: 0077924916
• ISBN 13: 9780077924911
• Rilegatura: A fogli intercambiabili
• Numero di pagine: 1339