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Intermediate accounting : IFRS Edition / Donald E. Kieso,... Jerry J. Weygandt,... Terry D. Warfield,...
Livre
Edité par John Wiley & Sons - 2020 - Fourth edtion
1 Financial Reporting and Accounting Standards. 2 Conceptual Framework for Financial Reporting. 3 The Accounting Information System. 4 Income Statement and Related Information. 5 Statement of Financial Position and Statement of Cash Flows. 6 Accounting and the Time Value of Money. 7 Cash and Receivables. 8 Valuation of Inventories: A Cost-Basis Approach. 9 Inventories: Additional Valuation Issues. 10 Acquisition and Disposition of Property, Plant, and Equipment. 11 Depreciation, Impairments, and Depletion. 12 Intangible Assets. 13 Current Liabilities, Provisions, and Contingencies. 14 Non-Current Liabilities. 15 Equity. 16 Dilutive Securities and Earnings per Share. 17 Investments. 18 Revenue Recognition. 19 Accounting for Income Taxes. 20 Accounting for Pensions and Postretirement Benefits. 21 Accounting for Leases. 22 Accounting Changes and Error Analysis. 23 Statement of Cash Flows. 24 Presentation and Disclosure in FinancialReporting. APPENDICES: A Specimen Financial Statements: Marks and SpencerGroup plc A-1. B Specimen Financial Statements: adidas AG B-1. C Specimen Financial Statements: Puma SE C-1.
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