Intermediate Financial Accounting - 2021-A Volume 1

Arnold, Glenn; Kyle, Suzanne

Intermediate Financial Accounting - 2021-A Volume 1

dc.contributor.author	Arnold, Glenn
dc.contributor.author	Kyle, Suzanne
dc.date.accessioned	2025-07-22T01:49:52Z
dc.date.available	2025-07-22T01:49:52Z
dc.date.issued	2016
dc.description	573 p.
dc.description.abstract	This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants. The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments.
dc.identifier.uri	https://oerrepository.ntt.edu.vn/handle/298300331/833
dc.language.iso	en
dc.publisher	Lyryx
dc.subject	Intermediate Financial
dc.subject	Financial
dc.subject	Inventory
dc.title	Intermediate Financial Accounting - 2021-A Volume 1
dc.type	Book
dcterms.license	Creative Commons Attribution 4.0 International