Intermediate accounting / J. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne B. Thomas, University of Oklahoma, Pearl Tan, Singapore Management University, Bernardine Low, Singapore University of Social Sciences, Kin Yew Low, Nanyang Technological University.

By:

Spiceland, J. David [author. ]

Contributor(s):

text

Media type:

unmediated

Carrier type:

volume

ISBN:

9789813157453

Subject(s):

Accounting

DDC classification:

657.044 .Sp754 2019

Summary: "Intermediate Accounting Global edition 2 analyzes in great detail the major changes to three key Standards, as well as the Revised Conceptual Framework for Financial Reporting. The text explores applications of the Standards from multiple perspectives, and highlights the differences between the U.S. GAAP and IFRS reporting methods, enabling the students to develop strong IFRS competencies. The updates in this edition help users to keep pace with the changing and increasingly global nature of accounting today. Key features include: - Amendments to IFRS 9 Financial Instruments and IFRS 16 Leases - Detailed explanation of the applications of IFRS 15 Revenue from Contracts with Customers, with a special focus on accounting for special revenue features in a digital economy dominated by e-commerce. - Brand new content on short-term employee benefits and greater emphasis on the balance sheet approach to deferred tax - More real-world financial cases from well-known Asian and global companies to help students understand the impact of IFRS - New and challenging end-of-chapter review exercises that focus on the challenges confronting companies in the digital age - A streamlined table of contents to allow for in-depth coverage of topics relevant to Intermediate Accounting students." --Provided by publisher

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Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Reserved Books	Main Library General Circulation	Non-fiction	657.044 .Sp754 2019 (Browse shelf(Opens below))	Available		0122641

Includes index

"Intermediate Accounting Global edition 2 analyzes in great detail the major changes to three key Standards, as well as the Revised Conceptual Framework for Financial Reporting.

The text explores applications of the Standards from multiple perspectives, and highlights the differences between the U.S. GAAP and IFRS reporting methods, enabling the students to develop strong IFRS competencies. The updates in this edition help users to keep pace with the changing and increasingly global nature of accounting today.

Key features include:
- Amendments to IFRS 9 Financial Instruments and IFRS 16 Leases
- Detailed explanation of the applications of IFRS 15 Revenue from Contracts with Customers, with a special focus on accounting for special revenue features in a digital economy dominated by e-commerce.
- Brand new content on short-term employee benefits and greater emphasis on the balance sheet approach
to deferred tax
- More real-world financial cases from well-known Asian and global companies to help students understand
the impact of IFRS
- New and challenging end-of-chapter review exercises that focus on the challenges confronting companies
in the digital age
- A streamlined table of contents to allow for in-depth coverage of topics relevant to Intermediate
Accounting students." --Provided by publisher

0.00 Adult

Text in English

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