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.
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.
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