Intermediate accounting : IFRS edition
/ Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield
- Third edition
- 1 volume (various pagings)
Includes bibliographical references and indexes.
Financial reporting and accounting standards Conceptual framework for financial reporting The accounting information system Income statement and related information Statement of financial position and statement of cash flows Accounting and the time value of money Cash and receivables Valuation of inventories : a cost-basis approach Inventories : additional valuation issues Acquisition and disposition of property, plant, and equipment Depreciation, impairments, and depletion Intangible assets Current liabilities, provisions, and contingencies Non-current liabilities Equity Dilutive securities and earnings per share Investments Revenue recognition Accounting for income taxes Accounting for pensions and postretirement benefits Accounting for leases Accounting changes and error analysis Statement of cash flows 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