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Intermediate Accounting: IFRS Edition (Global Edition) is an adaption of Intermediate Accounting by David Spiceland, Jim Sepe, and Mark Nelson. This IFRS edition continues the strong tradition of the original text with its unique learning features but includes completely new in-depth content that is based on the IFRS. It aims to provide a rich learning experience for the global audience—it is written for the accounting student in the global IFRS community, with the primary purpose of enabling them to develop strong competencies in the IFRS.
The IFRS edition has been designed to ensure students’ careers are built upon a solid conceptual foundation that explains and presents theapplication of the IFRS clearly and in the engaging and conversational style of the original Spiceland text. It is the work of an expanded team of talented authors that includes three new authors who have taught and researched extensively on IFRS-related issues.The authors bring their rich pool of experience and knowledge of IFRS and insights on the real-world impact of the IFRS to this textbook.
The IFRS edition presents a wealth of explanations, illustrations, real-world cases and challenging problems to equip accounting students worldwide with a rigorous understanding of the IFRS and their applications. It is built upon the strengths of the original Spiceland text, which draws upon the feedback of more than 600 faculty reviewers who shared their insights, experience, and opinions with the authors.
Key attributesThe Intermediate Accounting learning system is built around these key attributes:
Clarity – Both simple and complex topics are explained in language that is clear and approachable. The highly acclaimed conversational writing style establishes a friendly dialogue between the text and each individual student.
A Decision-Making Perspective – A decision maker’s perspective to emphasize the professional judgment and critical thinking skills required of accountants today is provided in the text where relevant. This equips accounting students with professional skills needed to critically evaluate accounting method alternatives.
Consistent Quality – Major supplements (Instructor’s Resource Manual, Solutions Manual, and Testbank) and end-of-chapter material are written and tested by the authors themselves to ensure seamless compatibility throughout the Spiceland learning package.
A Commitment to Currency – The suite of IFRS that are relevant to intermediate accounting students worldwide is fully integrated, and the latest IASB standards, including IAS No. 19 Employee Benefits (2013), IFRS No. 9 Financial Instruments and IFRS No. 13 Fair Value Measurement are presented in this textbook. The authors have also added supplements and/or appendices addressing the joint IASB/FASB projects on revenue recognition, leases and financial instruments.
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J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA. Jim Sepe received his MBA at the University of California—Berkeley and his Ph.D. at the University of Washington. He has received numerous teaching awards at Santa Clara University.Contenuti:
About the Authors
Building Success in Intermdiate Accounting
What Stands Out in the IFRS Edition?
What Keeps Spiceland Users Coming Back?
A Great Learning System Doesn’t Stop with the Book
What’s New in the IFRS Edition?
We Are Grateful
PART 1: The Role of Accounting as an Information System
Environment and Theoretical Structure of Financial Accounting
Review of the Accounting Process
The Statement of Financial Position and Financial Disclosures
The Income Statement and the Statement of Cash Flows
Income Measurement and Profitability Analysis
Time Value of Money Concepts
PART 2: Economic Resources
Cash and Receivables
Inventories: Additional Issues
Property, Plant and Equipment, Investment Property, and Intangible Assets: Acquisition and Disposition
Property, Plant and Equipment, Investment Property, and Intangible Assets: Utilization and Impairment
PART 3: Financial Instruments and Liabilities
Current Liabilities and Contingencies
Bonds and Long-Term Notes
Accounting for Income Taxes
Pensions and Other Postemployment Benefits
PART 4: Additional Financial Reporting Issues
Share-Based Compensation and Earnings Per Share
Accounting Changes and Error Corrections
The Statement of Cash Flows Revisited
Appendix A: Derivatives
Present and Future Value Tables
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Descrizione libro U.S.A.: McGraw Hill Higher Education, 2012. Soft cover. Condizione: New. New, US Edition . Delivery time is 3-5 business days via either UPS, FedEx, DHL. Premium quality books. Codice articolo 1259011887
Descrizione libro Condizione: Brand New. Brand New, 7 edition, W/Annual report, color Printing, Softcover International Edition., GET IT FAST within 2-5 business days by UPS/DHL worldwide express with Tracking Number. Book is printed in English. NO PO Box, APO, FPO address. This is international edition. The international edition will has different ISBN and Cover design from US edition. Occasionally, international textbooks may come with different exercises at the end of chapters. Restricted sales disclaimer wordings //Not for Sales in USA and Canada// are printed on the cover of the book. It is legally to use the international edition in North America. We may ship the books from Asian regions for inventory purpose. Codice articolo 5367N