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Intermediate accounting / J. David Spiceland [and five others].

By: Contributor(s): Material type: TextTextLanguage: English Publication details: New York, NY : McGraw-Hill Education, c2019.Edition: Global edition 2; 9th editionDescription: xxix, 1179 pages : illustrations ; 27 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9789813157453 (pbk.)
Subject(s): LOC classification:
  • HF5636 Sp4 2019
Online resources:
Contents:
Section 1. The role of accounting as an information system -- Environment and theoretical structure of financial accounting -- The statement of financial position and financial disclosures -- The statement of profit or loss and other comprehensive income -- The statement of cash flows -- Section 2. Revenue and assets -- Revenue -- Property, plant, and equipment; investment property; and intangible assets: acquisition and disposition -- Property, plant, and equipment; investment property; and intangible assets: utilization and impairment -- Investments -- Section 3. Expense and liabilities -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Employment benefits -- Section 4. Equity -- Shareholders’ equity -- Share-based compensation and earnings per share -- Accounting changes and error corrections.
Summary: "This sequel to the 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 analyzes 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."--Back cover.
List(s) this item appears in: NEW Print Books 2023
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Holdings
Item type Current library Collection Call number Materials specified URL Copy number Status Notes Date due Barcode
Books Books Ladislao N. Diwa Memorial Library Reserve Section Non-fiction RUS HF5636 Sp4 2019 (Browse shelf(Opens below)) Link to resource c1 Room use only 78939 00080293
Books Books Ladislao N. Diwa Memorial Library Circulation Section Non-fiction HF5636 Sp4 2019 (Browse shelf(Opens below)) Link to resource c2 Available 78940 00080294
Books Books Ladislao N. Diwa Memorial Library Circulation Section Non-fiction HF5636 Sp4 2019 (Browse shelf(Opens below)) Link to resource c3 Available 78941 00080295

Includes glossary and index.

Printed in the Philippines."--Copyright page.

Section 1. The role of accounting as an information system -- Environment and theoretical structure of financial accounting -- The statement of financial position and financial disclosures -- The statement of profit or loss and other comprehensive income -- The statement of cash flows -- Section 2. Revenue and assets -- Revenue -- Property, plant, and equipment; investment property; and intangible assets: acquisition and disposition -- Property, plant, and equipment; investment property; and intangible assets: utilization and impairment -- Investments -- Section 3. Expense and liabilities -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Employment benefits -- Section 4. Equity -- Shareholders’ equity -- Share-based compensation and earnings per share -- Accounting changes and error corrections.

"This sequel to the 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 analyzes 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."--Back cover.

Fund 164 C&E Publishing, Inc. Purchased 01/08/2021 78939 PNR PHP 1,595.00 copy 1 2020-11-467 2021-1-0061

Fund 164 C&E Publishing, Inc. Purchased 01/08/2021 78940 PNR PHP 1,595.00 copy 2 2020-11-467 2021-1-0061

Fund 164 C&E Publishing, Inc. Purchased 01/08/2021 78941 PNR PHP 1,595.00 copy 3 2020-11-467 2021-1-0061

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