![]() Financial Accounting: IFRS, 1st edition
May 2010, ©2011
|
|
2 The Recording Process
3 Adjusting the Accounts
4 Completing the Accounting Cycle
5 Accounting for Merchandising Operations
6 Inventories
7 Fraud, Internal Control, and Cash
8 Accounting for Receivables
9 Plant Assets, Natural Resources, and Intangible Assets 386
10 Liabilities
11 Corporations: Organizations, Share Transactions, Dividends, and Retained Earnings 494
12 Investments
13 Statement of Cash Flows
14 Financial Statement Analysis
APPENDICES
A Specimen Financial Statements: Cadbury
B Specimen Financial Statements: Nestlé
C Time Value of Money
D Payroll Accounting
E Subsidiary Ledgers and Special Journals
F Other Significant Liabilities
- New focus on international companies, international examples, and international currencies. The basics of financial accounting principles and procedures are presented within the context of IFRS while also providing exercises and problems that present students with international currency examples (e.g. yen, euro).
- Real-world, international company examples incorporated throughout the textbook.
- Authoritative literature references (IASB/IFRS) – considers the key authoritative literature under IFRS as students become more familiar with the original sources.
- New Understanding U.S. GAAP features consider key differences between US GAAP and IFRS while offering information about how the systems are converging on the topic.
- Cadbury (GBR) and Nestlé (CHE) Annual Reports & Financial Reporting Problems.
- Key terminology changes (e.g. Common stock and Share capital; Balance sheet and Statement of financial position).
- Do It!Problems, which gives students an opportunity to see a detailed solution to a representative problem before they do their homework.
- Accounting Across the Organization features – highlights the important role of accounting information to other business majors (e.g. management, marketing, information systems, finance).
- Helpful Hints and Ethics Notes
- Insight Boxes offer students glimpses into how real companies use accounting in practice.








Share This