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Intermediate Accounting

  • Livre Relié
  • 656 Nombre de pages
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Zusammenfassung Due to the emergence of IFRS as the required convention for reporting to stock exchanges in the European Union and... Lire la suite
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Description

Zusammenfassung Due to the emergence of IFRS as the required convention for reporting to stock exchanges in the European Union and other important markets! accountants must gain a strong understanding of these standards. Intermediate Accounting integrates this new information throughout the chapters so they'll learn how to apply the new global accounting standards. Global examples are presented to clearly show how the information is utilised in the field. The use of various currencies is also explored! which is critical for accountants to know in today's global businesses environment. Inhaltsverzeichnis Chapter 15. Equity.Chapter 16. Dilutive Securities and Earnings per Share.Chapter 17. Investments?Chapter 18. Revenue.Chapter 19. Accounting for Income Taxes.Chapter 20. Accounting for Pensions and Postretirement Benefits.Chapter 21. Accounting for Leases.Chapter 22. Accounting Changes and Error Analysis.Chapter 23. Statement of Cash Flows.Chapter 24. Presentation and Disclosure in Financial Reporting.SUMMARY.COMPANY INDEX.SUBJECT INDEX.

Texte du rabat

* New focus on international companies, international examples, and international currencies. The basics of financial accounting principles and procedures are presented within the context of IFRS while also providing exercises and problems that present students with international currency examples (e.g. yen, euro). * Real-world, international company examples incorporated throughout the textbook. * Authoritative literature references (IASB/IFRS) - considers the key authoritative literature under IFRS as students become more familiar with the original sources. * Convergence Corner features consider key differences between US GAAP and IFRS while offering information about how the systems are converging on the topic. * Extensive end-of-chapter material - keyed to international companies and international currencies. * Marks & Spencer (GBR), Cadbury (GBR), and Nestlé (CHE) Annual Reports & Financial Reporting Problems offer students opportunities to apply their knowledge of accounting and IFRS to real-life international companies. * Key terminology changes (e.g. Common stock



Contenu
Chapter 15. Equity. Chapter 16. Dilutive Securities and Earnings per Share. Chapter 17. Investments? Chapter 18. Revenue. Chapter 19. Accounting for Income Taxes. Chapter 20. Accounting for Pensions and Postretirement Benefits. Chapter 21. Accounting for Leases. Chapter 22. Accounting Changes and Error Analysis. Chapter 23. Statement of Cash Flows. Chapter 24. Presentation and Disclosure in Financial Reporting. SUMMARY. COMPANY INDEX. SUBJECT INDEX.

Informations sur le produit

Titre: Intermediate Accounting
Auteur:
Code EAN: 9780470616314
ISBN: 978-0-470-61631-4
Format: Livre Relié
Editeur: Wiley
Genre: Economie d`entreprise
nombre de pages: 656
Poids: 1433g
Taille: H277mm x B223mm x T28mm
Année: 2010
Auflage: 1. Auflage