Intermediate Accounting: IFRS Edition, 2nd Edition

  • Penulis: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield,
  • E-ISBN: 9781118800690
  • Penerbit: Wiley
  • Detail Buku

IDR 378.000,-

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Deskripsi

The Second Edition of Intermediate Accounting: IFRS Edition, by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, provides the tools global accounting students need to understand what IFRS is and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. New Global Accounting Insights highlight the important differences that remain between IFRS and US GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course.

1 Financial Reporting and Accounting Standards

2 Conceptual Framework for Financial Reporting

3 The Accounting Information System

4 Income Statement and Related Information

5 Statement of Financial Position and Statement of Cash Flows

6 Accounting and the Time Value of Money

7 Cash and Receivables

8 Valuation of Inventories: A Cost-Basis Approach

9 Inventories: Additional Valuation Issues

10 Acquisition and Disposition of Property, Plant, and Equipment

11 Depreciation, Impairments, and Depletion

12 Intangible Assets

13 Current Liabilities, Provisions, and Contingencies

14 Non-Current Liabilities

15 Equity

16 Dilutive Securities and Earnings per Share

17 Investments

18 Revenue Recognition

19 Accounting for Income Taxes

20 Accounting for Pensions and Postretirement Benefits

21 Accounting for Leases

22 Accounting Changes and Error Analysis

23 Statement of Cash Flows

24 Presentation and Disclosure in FinancialReporting

APPENDICES:

A Specimen Financial Statements: Marks and SpencerGroup plc A-1

B Specimen Financial Statements: adidas AG B-1

C Specimen Financial Statements: Puma SE C-1


  • Updated discussion in Chapter 2: Conceptual Framework for Financial Reporting of the IASB’s guidance related to the use of fair value in financial statements.
  • Chapter 4: Income Statement contains new sections on the one statement and two statement formats for reporting components of other comprehensive income.
  • All-new Chapter 18: Revenue Recognition added to reflect the very recent IFRS on revenue recognition.
  • Chapter 23: Statement of Cashflows has been reorganized to prioritize relevant methods of preparing statements.
  • New Videos available on WileyPLUS include Lectures with Terry Warfield, Solution Walkthroughs, Applied Skills, and PowerPoint Lectures, all of which walk students through problem solving skills while introducing them to key concepts.
  • Flash Cards and Crossword Puzzles offer additional review focusing on key terminology and concepts in each chapter.

  • Intermediate Accounting IFRS Edition is available with WileyPLUS, a research-based online environment for effective teaching and learning. WileyPLUS is packed with interactive study tools and resources–including the complete online textbook–to give your students more value for their money. www.wileyplus.com
  • Based on the structure and successful pedagogy of the market-leading US GAAP textbook Intermediate Accounting, by Kieso, Weygandt, and Warfield that is used by the majority of accounting programs at US universities, and as a reference by thousands of global accounting professionals.
  • Marks & Spencer, adidas, and Puma Annual Reports & Financial Reporting Problems offer students opportunities to apply their knowledge of accounting to real-life company analysis and comparison.
  • Evolving Issues throughout the book reflect the constant changes in the accounting world, and help professors highlight and discuss areas in which they may be encountering controversy or nearing resolution.
  • Global Accounting Insights at the end of each chapter highlight similarities and differences between US GAAP and IFRS to increase student understanding.

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