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This course is a financial accounting course at the intermediate level. It is a continuation of the foundation accounting course with in-depth coverage of theoretical concepts and financial statements. It continues with the conceptual framework of financial reporting, revenue recognition, investment property, property, plant and equipment, Equity, Earning per share; Leases; Accounting for Income Taxes; Pensions and Other Postretirement Benefits; Accounting Changes and Error Corrections under IFRS.
本课程是中级财务会计系列两门课程中的一门课程。它是基础会计课程的延续，深入涵盖了理论概念和财务报表。它延续了财务报告的概念框架，重点强调了负债和权益方面的概念和理论。主题包括财务报表的列报和披露；流动和非流动负债；資本;每股收益；租赁；所得税会计；养老金和其他退休后福利； IFRS 下的会计变更和错误更正。
The authors' team has created a new standard for intermediate accounting by providing students with the most accessible, comprehensive, and up-to-date system for learning intermediate accounting. In this book, the authors thoroughly prepare students for the CPA exam and their future careers through the textbook's highly acclaimed conversational writing style, carefully adapted teaching methods and extensive online tools. This book will help us to understand theoretical and practical concepts better and guide us to a more comprehensive grasp of accounting principles.
The Third Edition of Intermediate Accounting, IFRS Edition provides the tools global accounting students need to understand IFRS and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. Global Accounting Insights highlight the significant differences between IFRS and U.S. GAAP and discuss the ongoing joint convergence efforts to resolve them.
The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
