Intermediate Financial Accounting - 2021-A Volume 2

dc.contributor.author	Arnold, Glenn
dc.contributor.author	Kyle, Suzanne
dc.date.accessioned	2025-07-22T01:55:01Z
dc.date.available	2025-07-22T01:55:01Z
dc.date.issued	2017
dc.description	594 p.
dc.description.abstract	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.
dc.identifier.uri	https://oerrepository.ntt.edu.vn/handle/298300331/834
dc.language.iso	en
dc.publisher	Lyryx
dc.subject	Intermediate Financial
dc.subject	Financial
dc.subject	Complex Financial
dc.title	Intermediate Financial Accounting - 2021-A Volume 2
dc.type	Book
dcterms.license	Creative Commons Attribution 4.0 International