New To This Edition
The tenth edition focusses on existing standards with a brief commentary on upcoming standards where warranted within the main text. Longer discussions of imminent standards can be found in the 'Looking Ahead' section at the end of each chapter or in an appendix to the chapter.
- Every chapter begins with an "Understanding the Business" section that introduces the accounting topic in the context of everyday business.
- Side-by-side journal entries illustrate differences in treatment between IFRS and ASPE
- IFRS/ASPE icons call attention to items treated differently by the two standards.
- An end-of-book glossary provides definitions of key terms highlighted in the text
- Some longer cases with a user/non-preparer focus have been introduced and students are provided with a framework work of these cases in the first pages of the text.