Intermediate financial accounting Volume 2

Format:

Book

Author/Creator:

Arnold, Glenn, author.

Kyle, Suzanne, author.

Language:

English

Subjects (All):

Business--Textbooks.

Business.

Accounting--Textbooks.

Accounting.

Finance--Textbooks.

Finance.

Physical Description:

1 online resource

Place of Publication:

[Place of publication not identified] Lyryx 2021.

Language Note:

In English.

Summary:

This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE. This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.

Contents:

12 Current Liabilities

13 Long-Term Financial Liabilities

14 Complex Financial Instruments

15 Income Taxes

16 Pensions and Other Employment Benefits

17 Leases

18 Shareholders' Equity

19 Earnings per Share

20 Statement of Cash Flows

21 Changes and Errors

22 Putting It All Together: Disclosures and Analysis Overview

Solutions To Exercises

Notes:

Description based on print resource