Intermediate Accounting, Volume 2, 14th Edition

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  • Edition: 14th
  • Format: Hardcover
  • Copyright: 2011-03-01
  • Publisher: Wiley
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Due to the emergence of IFRS as the required convention for reporting to stock exchanges in the European Union and other important markets, accountants must gain a strong understanding of these standards. "Intermediate Accounting" integrates this new information throughout the chapters so they'll learn how to apply the new global accounting standards. Global examples are presented to clearly show how the information is utilized in the field. The use of various currencies is also explored, which is critical for accountants to know in today's global businesses environment.

Table of Contents

15 Stockholders’ Equity 842

16 Dilutive Securities and Earnings per Share 904

17 Investments 974

18 Revenue Recognition 1064

19 Accounting for Income Taxes 1142

20 Accounting for Pensions and Postretirement Benefits 1208

21 Accounting for Leases 1288

22 Accounting Changes and Error Analysis 1366

23 Statement of Cash Flows 1434

24 Full Disclosure in Financial Reporting 1512

Index 1-1

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