Intermediate Accounting

Global ed
ISBN: 978-1-259-01188-7
Verlag: McGraw-Hill Education - Europe

Buch, Englisch, 1337 Seiten, Format (B × H): 212 mm x 272 mm, Gewicht: 3158 g

Reihe: Asia Higher Education Business & Economics Accounting

Intermediate Accounting: IFRS Edition (Global Edition) is an adaption of Intermediate Accounting by David Spiceland, Jim Sepe, and Mark Nelson. This IFRS edition continues the strong tradition of the original text with its unique learning features but includes completely new in-depth content that is based on the IFRS. It aims to provide a rich learning experience for the global audience—it is written for the accounting student in the global IFRS community, with the primary purpose of enabling them to develop strong competencies in the IFRS.The IFRS edition has been designed to ensure students’ careers are built upon a solid conceptual foundation that explains and presents theapplication of the IFRS clearly and in the engaging and conversational style of the original Spiceland text. It is the work of an expanded team of talented authors that includes three new authors who have taught and researched extensively on IFRS-related issues.The authors bring their rich pool of experience and knowledge of IFRS and insights on the real-world impact of the IFRS to this textbook.The IFRS edition presents a wealth of explanations, illustrations, real-world cases and challenging problems to equip accounting students worldwide with a rigorous understanding of the IFRS and their applications. It is built upon the strengths of the original Spiceland text, which draws upon the feedback of more than 600 faculty reviewers who shared their insights, experience, and opinions with the authors. Key attributesThe Intermediate Accounting learning system is built around these key attributes:Clarity – Both simple and complex topics are explained in language that is clear and approachable. The highly acclaimed conversational writing style establishes a friendly dialogue between the text and each individual student. A Decision-Making Perspective – A decision maker’s perspective to emphasize the professional judgment and critical thinking skills required of accountants today is provided in the text where relevant. This equips accounting students with professional skills needed to critically evaluate accounting method alternatives. Consistent Quality – Major supplements (Instructor’s Resource Manual, Solutions Manual, and Testbank) and end-of-chapter material are written and tested by the authors themselves to ensure seamless compatibility throughout the Spiceland learning package. A Commitment to Currency – The suite of IFRS that are relevant to intermediate accounting students worldwide is fully integrated, and the latest IASB standards, including IAS No. 19 Employee Benefits (2013), IFRS No. 9 Financial Instruments and IFRS No. 13 Fair Value Measurement are presented in this textbook. The authors have also added supplements and/or appendices addressing the joint IASB/FASB projects on revenue recognition, leases and financial instruments.

Autoren/Hrsg.

Spiceland, J. David

Spiceland, David

Sepe, Jim

Nelson, Mark W.

Nelson, Mark

Tan, Pearl

Low, Bernardine

Low, Kin Yew

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

TABLE OF CONTENTS
About the Authors
Building Success in Intermdiate Accounting
What Stands Out in the IFRS Edition?
What Keeps Spiceland Users Coming Back?
A Great Learning System Doesn’t Stop with the Book
What’s New in the IFRS Edition?
Acknowledgments
We Are Grateful
PART 1: The Role of Accounting as an Information System
- Environment and Theoretical Structure of Financial Accounting - Review of the Accounting Process - The Statement of Financial Position and Financial Disclosures - The Income Statement and the Statement of Cash Flows - Income Measurement and Profitability Analysis - Time Value of Money Concepts
PART 2: Economic Resources
- Cash and Receivables - Inventories: Measurement - Inventories: Additional Issues - Property, Plant and Equipment, Investment Property, and Intangible Assets: Acquisition and Disposition - Property, Plant and Equipment, Investment Property, and Intangible Assets: Utilization and Impairment
PART 3: Financial Instruments and Liabilities
- Investments - Current Liabilities and Contingencies - Bonds and Long-Term Notes - Leases - Accounting for Income Taxes - Pensions and Other Postemployment Benefits - Shareholders’ Equity
PART 4: Additional Financial Reporting Issues
- Share-Based Compensation and Earnings Per Share - Accounting Changes and Error Corrections - The Statement of Cash Flows Revisited
Appendix A: Derivatives
Glossary
Credits
Subject Index
Accounting Index
Present and Future Value Tables

Über Autor(innen)

Spiceland, David
David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spicelands primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hills best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas. David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.

Nelson, Mark
Mark Nelson is the Anne and Elmer Lindseth Dean and Professor of Accounting at Cornell Universitys S. C. Johnson Graduate School of Management. He received his BBA degree from Iowa State University and his MA and PhD degrees from The Ohio State University.

Professor Nelson has won ten teaching awards, including an inaugural Cook Prize from the American Accounting Association. Professor Nelsons research focuses on decision making in financial accounting and auditing. His research has been published in the Accounting Review; the Journal of Accounting Research; Contemporary Accounting Research; Accounting, Organizations and Society; and several other journals. He has received the American Accounting Associations Notable Contribution to Accounting Literature Award, as well as the AAAs Wildman Medal for work judged to make a significant contribution to practice.

Professor Nelson served three terms as an area editor of The Accounting Review and is a member of the editorial boards of several journals. He also served for four years on the FASBs Financial Accounting Standards Advisory Council.

Tan, Pearl
New Page 1Pearl Tan is Practice Associate Professor in Accounting at Singapore Management University (SMU) where she teaches Advanced Financial Accounting at both the undergraduate and postgraduate levels. Prior to joining SMU, Professor Tan has had extensive experience in teaching and developing advanced accounting courses at Nanyang Technological University. Professor Tan was also an audit manager in an international accounting firm prior to joining academia. Besides being a Fellow Certified Public Accountant of Singapore and Australia and Fellow of the Association of Chartered Certified Accountants, Professor Tan holds a Masters degree from the London School of Economics and Political Science and a PhD degree from the University of Queensland. She has also co-written reports and given feedback to the Institute of Certified Public Accountants of Singapore (ICPAS), Disclosure and Accounting Standards Committee and the Annual Report Award Committee in Singapore. She has conducted several accounting seminars for major organizations and members of professional bodies. Professor Tan is also a committee member on the Accounting Standards Committee of ICPAS.