Intermediate Accounting IFRS, International Adaptation - Donald E. Kieso

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Auteur(s) : Donald E. Kieso - Jerry J. Weygandt - Terry D. Warfield

Editeur : John Wiley & Sons Inc

Langue : Anglais

Parution : 01/10/2024

Format : Moyen, de 350g à 1kg

Nombre de pages : 1440

Dimensions : 1.0 x 1.0 x 4.7

ISBN : 1394276028

Résumé :

International Financial Reporting Standards (IFRS) are a set of accounting standards and rules issued by the International Accounting Standards Board (IASB) that govern how particular types of transactions and events should be reported in financial statements. 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 accounting careers. This text not only offers a more comprehensive understanding of IFRS standards but also emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting.

This Fifth Edition of Intermediate Accounting, IFRS continues the tradition of providing useful information to educators and students interested in learning about IFRS. In addition to covering the latest IFRS standards and how they are applied in practice, this edition provides new learning aids such as Accounting Matters and Analytics in Action to help students master the text material. The edition also includes an appendix on ESG Reporting that explains what kind of information is included in ESG reports....

Biographie:

DONALD E. KIESO 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 Emeritus Professor of Accountancy 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 Certified 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.

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JERRY J. WEYGANDT is the Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin-Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. Professor Weygandt is the author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review...

Sommaire:

1 The Environment and Conceptual Framework of Financial Reporting 1-1

2 The Accounting Information System 2-1

3 Income Statement, Related Information, and Revenue Recognition 3-1

4 Statement of Financial Position and Statement of Cash Flows 4-1

5 Accounting and the Time Value of Money 5-1

6 Cash and Receivables 6-1

7 Valuation of Inventories: A Cost- Basis Approach 7-1

8 Inventories: Additional Valuation Issues 8-1

9 Acquisition and Disposition of Property, Plant, and Equipment 9-1

10 Depreciation, Impairments, and Depletion 10-1

11 Intangible Assets 11-1

12 Current Liabilities, Provisions, and Contingencies 12-1

13 Non-Current Liabilities 13-1

14 Equity 14-1

15 Dilutive Securities and Earnings per Share 15-1

16 Investments 16-1

17 Revenue Recognition 17-1

18 Accounting for Income Taxes 18-1

19 Accounting for Pensions and Postretirement Benefits 19-1

20 Accounting for Leases 20-1

21 Accounting Changes and Error Analysis 21-1

22 Statement of Cash Flows 22-1

23 Presentation and Disclosure in Financial Reporting 23-1

Appendix A Specimen Financial Statements: Marks and Spencer Group plc A- 1

Appendix B Specimen Financial Statements: adidas AG B- 1

Appendix C Specimen Financial Statements: Puma Group C- 1

Appendix D Environmental, Social, and Governance Reporting D- 1

Company Index I-1

Subject Index I-5

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