TY  - BOOK
AU  - Spiceland, J. David
AU  - Nelson, Mark W;Thomas, Wayne B;Tan, Pearl;Low, Bernadine;Low, Kin Yew 
TI  - Intermediate accounting
SN  - 9789813157453
AV  - HF 5635 .I58 2019 
PY  - 2019///
CY  - New York
PB  - NY McGraw-Hill Education
KW  - ACCOUNTING
N1  - Includes index; The role accounting as an information system -- Revenue and assets -- Expense and liabilities -- Equity
N2  - 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
ER  -