Intermediate Accounting IFRS, International Adaptation
John Wiley & Sons Inc (Verlag)
978-1-394-27602-8 (ISBN)
This Fifth Edition of Intermediate Accounting, IFRS continues the tradition of providing useful information to educators and students interested in learning about IFRS. In addition to covering the latest IFRS standards and how they are applied in practice, this edition provides new learning aids such as Accounting Matters and Analytics in Action to help students master the text material. The edition also includes an appendix on ESG Reporting that explains what kind of information is included in ESG reports.
DONALD E. KIESO received his bachelor’s degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU’s Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. JERRY J. WEYGANDT is the Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin—Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. Professor Weygandt is the author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation. TERRY D. WARFIELD is the PwC Professor in Accounting at the University of Wisconsin—Madison. He received a B.S. and M.B.A. from Indiana University and a Ph.D. in accounting from the University of Iowa. Professor Warfield’s area of expertise is financial reporting, and prior to his academic career, he worked for five years in the banking industry. He served as the Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission in Washington, D.C. from 1995–1996. Professor Warfield’s primary research interests concern financial accounting standards and disclosure policies. He has published scholarly articles in The Accounting Review, Journal of Accounting and Economics, Research in Accounting Regulation, and Accounting Horizons, and he has served on the editorial boards of The Accounting Review, Accounting Horizons, and Issues in Accounting Education.
1 The Environment and Conceptual Framework of Financial Reporting
2 The Accounting Information System
3 Income Statement, Related Information, and Revenue Recognition
4 Statement of Financial Position and Statement of Cash Flows
5 Accounting and the Time Value of Money
6 Cash and Receivables
7 Valuation of Inventories: A Cost-Basis Approach
8 Inventories: Additional Valuation Issues
9 Acquisition and Disposition of Property, Plant, and Equipment
10 Depreciation, Impairments, and Depletion
11 Intangible Assets
12 Current Liabilities, Provisions, and Contingencies
13 Non-Current Liabilities
14 Equity
15 Dilutive Securities and Earnings per Share
16 Investments
17 Revenue Recognition
18 Accounting for Income Taxes
19 Accounting for Pensions and Postretirement Benefits
20 Accounting for Leases
21 Accounting Changes and Error Analysis
22 Statement of Cash Flows
23 Presentation and Disclosure in Financial Reporting
APPENDIX A Specimen Financial Statements: Marks and Spencer Group plc
APPENDIX B Specimen Financial Statements: adidas AG
APPENDIX C Specimen Financial Statements: Puma Group
APPENDIX D Environmental, Social, and Governance Reporting
| Erscheinungsdatum | 09.11.2024 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 10 x 10 mm |
| Gewicht | 454 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| ISBN-10 | 1-394-27602-8 / 1394276028 |
| ISBN-13 | 978-1-394-27602-8 / 9781394276028 |
| Zustand | Neuware |
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