000			01711nam a2200253Ia 4500
003			NULRC
005			20250520103002.0
008			250520s9999 xx 000 0 und d
020			_a9789813157453
040			_cNULRC
050			_aHF 5635 .I58 2019
100			_aSpiceland, J. David _eauthor
245		0	_aIntermediate accounting / _cJ. David Spiceland, Mark W. Nelson, Wayne B. Thomas, Pearl Tan, Bernadine Low, and Kin Yew Low
250			_aGlobal Edition 2
260			_aNew York : _bNY McGraw-Hill Education, _cc2019
300			_axxix, 1179 pages, 25 unnumbered pages ; _c28 cm.
365			_bPHP1595
504			_aIncludes index.
505			_aThe role accounting as an information system -- Revenue and assets -- Expense and liabilities -- Equity
520			_aThis 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.
650			_aACCOUNTING
700			_aNelson, Mark W;Thomas, Wayne B;Tan, Pearl;Low, Bernadine;Low, Kin Yew _eco-author;co-author;co-author;co-author;co-author
942			_2lcc _cBK
999			_c20620 _d20620