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1 Financial Reporting and Accounting Standards
2 Conceptual Framework for Financial Reporting
3 The Accounting Information System
4 Income Statement and Related Information
5 Statement of Financial Position and Statement of Cash Flows
6 Accounting and the Time Value of Money
7 Cash and Receivables
8 Valuation of Inventories: A Cost-Basis Approach
9 Inventories: Additional Valuation Issues
10 Acquisition and Disposition of Property, Plant, and Equipment
11 Depreciation, Impairments, and Depletion
12 Intangible Assets
13 Current Liabilities, Provisions, and Contingencies
14 Non-Current Liabilities
15 Equity
16 Dilutive Securities and Earnings per Share
17 Investments
18 Revenue Recognition
19 Accounting for Income Taxes
20 Accounting for Pensions and Postretirement Benefits
21 Accounting for Leases
22 Accounting Changes and Error Analysis
23 Statement of Cash Flows
24 Presentation and Disclosure in Financial Reporting
Appendix A Specimen Financial Statements: Marks and Spencer Group plc
Appendix B Specimen Financial Statements: adidas AG
Appendix C Specimen Financial Statements: Puma Group
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Essential knowledge of International Financial Reporting Standards for students of global accounting
This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they are applied in practice. This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their global accounting careers.
With this revised and updated Fourth Edition, students will develop a firm conceptual understanding of IFRS, as well as the ability to integrate their learning through practical exercises. Throughout this text, Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, discussing the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting IFRS includes proven pedagogical tools designed to help students learn more effectively.
-Comprehensively covers the latest International Financial Reporting Standards and how they are applied in practice
-Takes a comparative approach to help students understand the differences between IFRS, U.S. GAAP, and other important standards
-Emphasizes practical application of knowledge with end-of-chapter Review and Practice sections
-Provides authoritative references and citations to ensure content reliability and provide opportunities for further study
-Includes access to video walkthroughs, interactive content, and digital resources to support student engagement and ensure positive learning outcomes
As IFRS gains broad acceptance around the world, students of global accounting will need to be intimately familiar with these standards, and prepared to keep up with the rapid changes in the international environment. Intermediate Accounting IFRS answers to these pressing needs, making it the clear choice for accounting courses at the intermediate level.
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Jerry J. Weygandt is an Arthur Andersen professor of accounting at the University of Wisconsin-Madison receiving the Wisconsin Institute of CPAs Outstanding Educator's Award and Lifetime Achievement Award as well as the 2001 American Accounting Association's Outstanding Accounting Educator Award. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizo ns, Journal of Accountancy, and other academic and professional journals.
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Donald E. Kieso, Ph.D., C.P.A., received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Peat Marwick Emeritus Professor of Accounting at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certifi ed Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, the AACSB's Accounting Accreditation Committees, the State of Illinois Comptroller's Commission, as Secretary-Treasured of the Federation of Schools of Accountancy, and as Secretary-Treasurer of the American Accounting Association. Professor Kieso served as a charter member of the national Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA's Joseph A. Silvoso Award of Merit, and the NIU Foundation's Humanitarian Award for Service to Higher Education.
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