Intermediate Financial Accounting - 2021-A Volume 2
Ngày
2017
Tác giả
Arnold, Glenn
Kyle, Suzanne
Tên Tạp chí
Tạp chí ISSN
Nhan đề tập
Nhà xuất bản
Lyryx
Giấy phép
Creative Commons Attribution 4.0 International
Tóm tắt
This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE.
This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis.
Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.
Mô tả
594 p.
Từ khóa
Intermediate Financial , Financial , Complex Financial