TY - BOOK AU - Kieso,Donald E. AU - Weygandt,Jerry T. AU - Warfield,Terry D. TI - Intermediate accounting: : IFRS edition SN - 9781119372936 U1 - 657.044 PY - 2018///] CY - Hoboken, New Jersey PB - John Wiley & Sons KW - Accounting N1 - 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 ER -