Intermediate Accounting: IFRS Edition, 2nd Edition
August 2014, ©2015
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
16 Dilutive Securities and Earnings per Share
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 FinancialReporting
A Specimen Financial Statements: Marks and SpencerGroup plc A-1
B Specimen Financial Statements: adidas AG B-1
C Specimen Financial Statements: Puma SE C-1
- Updated discussion in Chapter 2: Conceptual Framework for Financial Reporting of the IASB’s guidance related to the use of fair value in financial statements.
- Chapter 4: Income Statement contains new sections on the one statement and two statement formats for reporting components of other comprehensive income.
- All-new Chapter 18: Revenue Recognition added to reflect the very recent IFRS on revenue recognition.
- Chapter 23: Statement of Cashflows has been reorganized to prioritize relevant methods of preparing statements.
- New Videos available on WileyPLUS include Lectures with Terry Warfield, Solution Walkthroughs, Applied Skills, and PowerPoint Lectures, all of which walk students through problem solving skills while introducing them to key concepts.
- Flash Cards and Crossword Puzzles offer additional review focusing on key terminology and concepts in each chapter.
- Intermediate Accounting IFRS Edition is available with WileyPLUS, a research-based online environment for effective teaching and learning. WileyPLUS is packed with interactive study tools and resources–including the complete online textbook–to give your students more value for their money. www.wileyplus.com
- Based on the structure and successful pedagogy of the market-leading US GAAP textbook Intermediate Accounting, by Kieso, Weygandt, and Warfield that is used by the majority of accounting programs at US universities, and as a reference by thousands of global accounting professionals.
- Marks & Spencer, adidas, and Puma Annual Reports & Financial Reporting Problems offer students opportunities to apply their knowledge of accounting to real-life company analysis and comparison.
- Evolving Issues throughout the book reflect the constant changes in the accounting world, and help professors highlight and discuss areas in which they may be encountering controversy or nearing resolution.
- Global Accounting Insights at the end of each chapter highlight similarities and differences between US GAAP and IFRS to increase student understanding.
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