Intermediate Accounting IFRS

Description:


Essential knowledge of International Financial Reporting Standards for students of global accounting


This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they are applied in practice. This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their global accounting careers.


With this revised and updated Fourth Edition, students will develop a firm conceptual understanding of IFRS, as well as the ability to integrate their learning through practical exercises. Throughout this text, Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, discussing the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting IFRS includes proven pedagogical tools designed to help students learn more effectively.


Comprehensively covers the latest International Financial Reporting Standards and how they are applied in practice

Takes a comparative approach to help students understand the differences between IFRS, U.S. GAAP, and other important standards

Emphasizes practical application of knowledge with end-of-chapter Review and Practice sections

Provides authoritative references and citations to ensure content reliability and provide opportunities for further study