Intermediate accounting /
J. David Spiceland [and five others].
- Global edition 2. 9th edition.
- New York, NY : McGraw-Hill Education, c2019.
- xxix, 1179 pages : illustrations ; 27 cm
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.