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Intermediate Accounting:IFRS Edition Volume 2
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Intermediate Accounting:IFRS Edition Volume 2

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Intermediate Accounting: IFRS Edition, by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, which incorporates international Financial Reporting Standards (IFRS) into the existing textbook framework.
On almost every page, the book addresses every accounting topic from the perspective of IFRS while still highlighting key differences between IFRS and US GAAP. This is the first and only Intermediate Accounting book presenting students with foreign currency examples (e.g. yen, euro) instead of solely U.S. dollars.
Following the reputation for accuracy, comprehensiveness, and currency, this book is dedicated to guide students through Intermediate Accounting in this period of transition for IFRS readiness and assist them in learning intermediate accounting topics under the rules of IFRS. Kieso’s Intermediate Accounting: IFRS Edition retains the structure and features on which users have come to rely, while putting the focus on international companies and discussing accounting principles and procedures within the context of IFRS.

目次

VOLUME 2
Ch 15 Equity
Ch 16 Dilutive Securities and Earnings Per Share
Ch 17 Investments
Ch 18 Revenue
Ch 19 Accounting for Income Taxes
Ch 20 Accounting for Pensions and Postretirement Benefits
Ch 21 Accounting for Leases
Ch 22 Accounting Changes and Error Analysis
Ch 23 Statement of Cash Flows
Ch 24 Presentation and Disclosure in Financial

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