INTERMEDIATE ACCOUNTING, GLOBAL EDITION, 2E

1    Environment and Theoretical Structure of Financial Accounting
2    The Statement of Financial Position and Financial Disclosures
3    The Statement of Profit or Loss and Other Comprehensive Income
4    Statement of Cash Flows
5    Revenue
6    PPE, IP and Intangible Assets: Acquisition and Disposition
7    PPE, IP and IA: Utilization and Impairment
8    Financial assets confirm with iauthir is FA or Investments
9    Provisions, contingent liabilities and contingent assets
10    Bonds and long-term notes
11    Leases
12    Accounting for Income Taxes
13    Employee benefits
14    Shareholders’ Equity
15    Share based compensation and EPS
16    Accounting Changes

The sequel to the hugely successful first edition of Intermediate Accounting is here and it is as clear, comprehensive and current as always. Committed to meeting the needs of accounting students studying IFRS, Global Edition 2 analyses the major changes to three key standards as well as the Revised Conceptual Framework for Financial Reporting in great detail. The text explores applications of the Standards from multiple perspectives and highlights the differences between U.S. GAAP and IFRS reporting methods enabling students to develop strong IFRS competencies. The updates incorporated in this edition help users keep pace with the changing nature of accounting in a global world.
 
Major improvements to Intermediate Accounting Global Edition 2e include: 

• Amendments to IFRS 9 Financial Instruments and IFRS 16 Leases.

• Detailed explanations of the applications of IFRS 15 Revenue from Contracts with Customers, with a special focus on accounting for special revenue features in the digital economy dominated by e-commerce.
• Brand new content on short-term employee benefits and greater emphasis on the balance sheet approach to deferred tax.
•  More real-world financial cases from well-known Asian and global companies to help students understand the impact of the IFRS changes on reporting companies.
•  New and challenging end of chapter review exercises that focus on the challenges confronting companies in the digital age.
•  A more streamlined table of contents to allow for in-depth coverage of topics more relevant to Intermediate Accounting students.