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Intermediate Accounting: IFRS Edition, 3rd Edition

Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

ISBN: 978-1-119-37293-6 August 2017 1384 Pages


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 important differences that remain between IFRS and U.S. GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course.

Related Resources

Chapter 1: Financial Reporting and Accounting Standards

Chapter 2: Conceptual Framework for Financial Reporting

Chapter 3: The Accounting Information System

Chapter 4: Income Statement and Related Information

Chapter 5: Statement of Financial Position and Statement of Cash Flows

Chapter 6: Accounting and the Time Value of Money

Chapter 7: Cash and Receivables

Chapter 8: Valuation of Inventories: A Cost-Basis Approach

Chapter 9: Inventories: Additional Valuation Issues

Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment

Chapter 11: Depreciation, Impairments, and Depletion

Chapter 12: Intangible Assets

Chapter 13: Current Liabilities, Provision, and Contingencies

Chapter 14: Non-Current Liabilities

Chapter 15: Equity

Chapter 16: Dilutive Securities and Earnings per Share

Chapter 17: Investments

Chapter 18: Revenue Recognition

Chapter 19: Accounting for Income Taxes

Chapter 20: Accounting for Pensions and Postretirement Benefits

Chapter 21: Accounting for Leases

Chapter 22: Accounting Changes and Error Analysis

Chapter 23: Statement of Cash Flows

Chapter 24: Presentation and Disclosure in Financial Reporting

Appendix A: Specimen Financial Statements: Mark and Spencer Group plc

Appendix B: Specimen Financial Statements: adidas AG

Appendix C: Specimen Financial Statements: Puma Group


  • Review and Practice and Solutions: New practice opportunities with solutions are integrated throughout the textbook and the Wiley Engage course. Each textbook chapter now provides students with a Review and Practice section that includes learning objective summaries, a key term listing, and a practice problem with solution.  
  • Streamlined Learning Objectives and Design: Each chapter now offers a more focused approach within each chapter and a design that improves compatibility across all media.
  • Authoritative Literature References: Placed near the end of each chapter, the Authoritative Literature References include a full citation as well as a practice Research Case.
  • Major Content Revisions: In response to the changing environment, we have significantly revised several chapters.
  • Wiley Engage: WILEY Engage for Intermediate Accounting: IFRS Edition is an innovative, dynamic online

     environment designed to help instructors administer their course in a personalized way. Utilizing WILEY Engage provides instructors with the online tools and resources to create and manage effective activities and assessment strategies.

  •  Review and Practice Solutions: Review and Practice Solutions are integrated throughout the textbook and

     WILEY Engage course. Each chapter now provides students with a Review & Practice section that includes

     learning objective summaries, a list of key terms, and a practice problem and solution.


  • Solution Walkthrough Videos: These videos provide a step-by-step walkthrough of thorough, relevant homework problems and solutions to review important concepts.


  • Online Textbook: A complete online version of the textbook is included with seamless integration of all content. It can be fully customized, curated, or rearranged to better support the course. Local content can be easily added, including the instructor’s own assessment questions.


  • Multiple Model Support: Wiley Engage supports multiple pedagogical models, including structured learning

     paths, self-directed learning, competency-based learning, and more.


  • Mobile-Ready: Wiley Engage is responsive and mobile-ready for ease of use across all devices.


  • Calendar and Collaboration Tools: An all-in-one calendar, progress tracking, and collaboration tools help

     students stay focused and engaged.


  • Downloadable Digital Textbook: Wiley Engage offers a downloadable digital textbook for offline reading.


  •   Additional Resources: Includes additional relevant student study tools and learning resources to ensure positive learning outcomes.