Intermediate Accounting (Global Ed) - Brossura

Spiceland, David; Sepe, Jim; Nelson, Mark; Tan, Pearl; Low, Bernardine; Low, Kin Yew

Brossura

ISBN 10: 1259011887 ISBN 13: 9781259011887

Casa editrice: McGraw-Hill Education / Asia, 2012

Riassunto

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.

Su questo libro

L'autore:

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?

Acknowledgments

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: Measurement

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

Investments

Current Liabilities and Contingencies

Bonds and Long-Term Notes

Leases

Accounting for Income Taxes

Pensions and Other Postemployment Benefits

Shareholders’ Equity

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

Glossary

Credits

Subject Index

Accounting Index

Present and Future Value Tables

Su questa edizione

• Editore: McGraw-Hill Education / Asia
• Data di pubblicazione: 2012
• ISBN 10: 1259011887
• ISBN 13: 9781259011887
• Rilegatura: Copertina flessibile
• Numero di pagine: 1275