New to This Edition:
NEW IFRS content: Intermediate Accounting, 13e, includes, in 20 of the 24 chapters, a “Convergence Corner” feature that demonstrates to readers how international financial reporting standards apply to the main topics of the chapter.
- Updated Appendix 24B provides a complete discussion of the international accounting and reporting environment, with the latest convergence developments.
- Quick-hitting International Insights in the margins compare or contrast international standards with a point under discussion in the nearby text.
- New end-of-chapter Questions in each chapter focus on international standards introduced in the chapter. These questions are marked with an icon for easy reference.
- International Reporting Cases ask readers to analyze financial statements of international companies and apply analysis with the application of international standards.
Chapter 2: Conceptual Framework Underlying Financial Accounting.
Chapter 3: The Accounting Information System.
Chapter 4: Income Statement and Related Information.
Chapter 5: Balance Sheet and Statement of Cash Flows.
Chapter 6: Accounting and the Time Value of Money.
Chapter 7: Cash and Receivables.
Chapter 8: Valuation of Inventories: A Cost-Basis Approach.
Chapter 9: Inventories: Additional Valuation Issues.
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment.
Chapter 11: Depreciation, Impairments, and Depletion.
Chapter 12: Intangible Assets.
Chapter 13: Current Liabilities and Contingencies.
Chapter 14: Long-Term Liabilities.
Chapter 15: Stockholders’ Equity.
Chapter 16: Dilutive Securities and Earnings Per Share.
Chapter 17: Investments.
Chapter 18: Revenue Recognition.
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: Full Disclosure in Financial Reporting.
Donald E. Kieso / Jerry J. Weygandt/ Terry D. Warfield
0470374942 | 978-0470374948
Volumen 1 | Volumen 2