Description
Intermediate Accounting: IFRS Edition by Donald E. Kieso EBOOK PDF Instant Download
Table of Contents
Cover
Title Page
Dedication
Copyright page
Brief Contents
From the Authors
Author Commitment
What’s New?
Content Changes by Chapter
Key Learning Features
Contents
Acknowledgments
Chapter 1 Financial Reporting and Accounting Standards
Global Markets
Objective of Financial Reporting
Standard-Setting Organizations
Financial Reporting Challenges
Global Accounting Insights
Notes
Chapter 2 Conceptual Framework for Financial Reporting
Conceptual Framework
Fundamental Concepts
Assumptions
Measurement, Recognition, and Disclosure Concepts
Global Accounting Insights
Notes
Chapter 3 The Accounting Information System
Accounting Information System
Record and Summarize Basic Transactions
Identify and Prepare Adjusting Entries
Preparing Financial Statements
Financial Statements for a Merchandising Company
Appendix 3A Cash‐Basis Accounting versus Accrual‐Basis Accounting
Conversion from Cash Basis to Accrual Basis
Theoretical Weaknesses of the Cash Basis
Appendix 3B Using Reversing Entries
Illustration of Reversing Entries—Accruals
Illustration of Reversing Entries—Deferrals
Summary of Reversing Entries
Appendix 3C Using A Worksheet: The Accounting Cycle Revisited
Worksheet Columns
Preparing Financial Statements from a Worksheet
Global Accounting Insights
Notes
Chapter 4 Income Statement and Related Information
Income Statement
Content and Format of the Income Statement
Reporting Various Income Items
Accounting Changes and Errors
Related Equity Statements
Global Accounting Insights
Notes
Chapter 5 Statement of Financial Position and Statement of Cash Flows
Statement of Financial Position
Preparation of the Statement of Financial Position
Statement of Cash Flows
Additional Information
Appendix 5A Ratio Analysis—A Reference
Using Ratios to Analyze Performance
Notes
Chapter 6 Accounting and the Time Value of Money
Basic Time Value Concepts
Single-Sum Problems
Annuities (Future Value)
Annuities (Present Value)
Other Time Value of Money Issues
Notes
Chapter 7 Cash and Receivables
Cash
Receivables
Valuation of Accounts Receivable
Notes Receivable
Other Issues Related to Receivables
Appendix 7A Cash Controls
Using Bank Accounts
The Imprest Petty Cash System
Physical Protection of Cash Balances
Reconciliation of Bank Balances
Global Accounting Insights
Notes
Chapter 8 Valuation of Inventories: A Cost-Basis Approach
Inventory Issues
Goods and Costs Included in Inventory
Which Cost Flow Assumption to Adopt?
Effect of Inventory Errors
Appendix 8A LIFO Cost Flow Assumption
Last-In, First-Out (LIFO)
Inventory Valuation Methods—Summary Analysis
Notes
Chapter 9 Inventories: Additional Valuation Issues
Lower-of-Cost-or-Net Realizable Value (LCNRV)
Valuation Bases
The Gross Profit Method of Estimating Inventory
Retail Inventory Method
Presentation and Analysis
Global Accounting Insights
Notes
Chapter 10 Acquisition and Disposition of Property, Plant, and Equipment
Property, Plant, and Equipment
Interest Costs During Construction
Valuation of Property, Plant, and Equipment
Costs Subsequent to Acquisition
Disposition of Property, Plant, and Equipment
Notes
Chapter 11 Depreciation, Impairments, and Depletion
Depreciation—A Method of Cost Allocation
Other Depreciation Issues
Impairments
Depletion
Revaluations
Presentation and Analysis
Appendix 11A Revaluation of Property, Plant, and Equipment
Revaluation of Land
Revaluation of Depreciable Assets
Global Accounting Insights
Notes
Chapter 12 Intangible Assets
Intangible Asset Issues
Types of Intangible Assets
Impairment and Presentation of Intangible Assets
Research and Development Costs
Global Accounting Insights
Notes
Chapter 13 Current Liabilities, Provisions, and Contingencies
Current Liabilities
Provisions
Contingencies
Presentation and Analysis
Notes
Chapter 14 Non-Current Liabilities
Bonds Payable
Long-Term Notes Payable
Extinguishment of Non-Current Liabilities
Presentation and Analysis
Global Accounting Insights
Notes
Chapter 15 Equity
Corporate Capital
Reacquisition of Shares
Dividend Policy
Presentation and Analysis of Equity
Appendix 15A Dividend Preferences and Book Value per Share
Dividend Preferences
Book Value per Share
Global Accounting Insights
Notes
Chapter 16 Dilutive Securities and Earnings per Share
Dilutive Securities
Share Warrants
Share Compensation Plans
Basic Earnings per Share
Diluted Earnings per Share
Appendix 16A Accounting for Share-Appreciation Rights
SARS—Share-Based Equity Awards
SARS—Share-Based Liability Awards
Share-Appreciation Rights Example
Appendix 16B Comprehensive Earnings per Share Example
Diluted Earnings Per Share
Global Accounting Insights
Notes
Chapter 17 Investments
Debt Investments
Equity Investments
Other Reporting Issues
Appendix 17A Accounting for Derivative Instruments
Defining Derivatives
Who Uses Derivatives, and Why?
Basic Principles in Accounting for Derivatives
Derivatives Used for Hedging
Other Reporting Issues
Comprehensive Hedge Accounting Example
Controversy and Concluding Remarks
Appendix 17B Fair Value Disclosures
Disclosure of Fair Value Information: Financial Instruments
Disclosure of Fair Values: Impaired Assets or Liabilities
Conclusion
Global Accounting Insights
Notes
Chapter 18 Revenue Recognition
Fundamentals of Revenue Recognition
The Five-Step Process Revisited
Accounting for Revenue Recognition Issues
Presentation and Disclosure
Appendix 18A Long-Term Construction Contracts
Revenue Recognition Over Time
Appendix 18B Revenue Recognition for Franchises
Franchise Accounting
Recognition of Franchise Rights Revenue over Time
Notes
Chapter 19 Accounting for Income Taxes
Fundamentals of Accounting for Income Taxes
Additional Issues
Accounting for Net Operating Losses
Financial Statement Presentation
Appendix 19A Comprehensive Example of Interperiod Tax Allocation
First Year—2018
Second Year—2019
Global Accounting Insights
Notes
Chapter 20 Accounting for Pensions and Postretirement Benefits
Fundamentals of Pension Plan Accounting
Using a Pension Worksheet
Past Service Cost
Remeasurements
Reporting Pension Plans in Financial Statements
Global Accounting Insights
Notes
Chapter 21 Accounting for Leases
The Leasing Environment
Lessee Accounting
Lessor Accounting
Special Lease Accounting Problems
Appendix 21A Sale-Leasebacks
Accounting Issues in Sale-Leaseback Transactions
Sale-Leaseback Example
Appendix 21B Comprehensive Example
Lease Terms: Scenario 1
Lease Terms: Scenario 2
Global Accounting Insights
Notes
Chapter 22 Accounting Changes and Error Analysis
Accounting Changes
Changes in Accounting Estimates
Accounting Errors
Error Analysis
Global Accounting Insights
Notes
Chapter 23 Statement of Cash Flows
The Statement of Cash Flows
Preparing the Statement of Cash Flows
Special Problems in Statement Preparation
Use of a Worksheet
Global Accounting Insights
Notes
Chapter 24 Presentation and Disclosure in Financial Reporting
Full Disclosure Principle
Disclosure Issues
Auditor’s and Management’s Reports
Current Reporting Issues
Appendix 24A Basic Financial Statement Analysis
Perspective on Financial Statement Analysis
Ratio Analysis
Comparative Analysis
Percentage (Common-Size) Analysis
Appendix 24B First-Time Adoption of IFRS
General Guidelines
Implementation Steps
Summary
Global Accounting Insights
Notes
Appendix A Specimen Financial Statements: Marks and Spencer Group plc
Appendix B Specimen Financial Statements: adidas AG
Appendix C Specimen Financial Statements: Puma Group
Name Index
Subject Index
EULA
