Intermediate Accounting IFRS Standards Edition Third Edition

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     The Statement of Cash Flows
5     Revenue
6     Property, Plant, and Equipment; Investment Property; and Intangible Assets: Acquisition and Disposition
7     Property, Plant, and Equipment; Investment Property; and Intangible Assets: Utilization and Impairment
8     Investments
9     Current Liabilities and Contingencies
10    Bonds and Long-Term Notes
11    Leases
12    Accounting for Income Taxes
13    Employee Benefits
14    Shareholders’ Equity
15    Share-Based Compensation and Earnings per Share
16    Accounting Changes and Error Corrections

Intermediate Accounting IFRS® Standards Edition 3 continues to leverage on the strength of the previous editions through its detailed explanations of complex accounting concepts and rules using a conversational writing style. Committed to meet the needs of accounting students studying International Financial Reporting Standards (IFRS), this third edition explores the application of IFRS from multiple perspectives using detailed illustrations and real-life examples enabling students to develop strong IFRS competencies. It includes the latest amendments to IFRS as well as new and refreshed real-world cases, illustrations, and end-of-chapter material, which enable users to keep pace with the changing and increasingly global nature of accounting today. As part of its global reach, the book also highlights critical differences between U.S. GAAP and IFRS.

Key features include:

• Amendments to IAS 1, IAS 8 and IAS 12
• Improvements and enhancements of explanatory content and illustrations across all chapters
• New real-world financial cases from well-known Asian and global companies to help students understand the impact of IFRS
• New and challenging end-of-chapter review exercises that prepare students to be future-ready and competent accountants or professionals who need to use accounting information in their decision-making