Intermediate accounting /
J. David Spiceland, Mark W. Nelson, Wayne B. Thomas, Pearl Tan, Bernadine Low, and Kin Yew Low
- Global Edition 2
- New York : NY McGraw-Hill Education, c2019
- xxix, 1179 pages, 25 unnumbered pages ; 28 cm.
Includes index.
The role accounting as an information system -- Revenue and assets -- Expense and liabilities -- Equity
This sequel to the hugely successful first edition of Intermediate Accounting is as clear, comprehensive and current as ever. Committed to meet the needs of accounting students studying International Financial Reporting Standards (IFRS), Intermediate Accounting global edition 2 analyses in great detail the major changes to three key Standards, as well as the revised Conceptual Framework for Financial Reporting. The text explores applications of the Standards from multiple perspectives, and highlights the differences between the U.S. GAAP and IFRS reporting methods, enabling students to develop strong IFRS competencies. The updates in this edition help users to keep pace with the changing and increasingly global nature of accounting today.