Intermediate financial accounting. Volume 2 / by Glenn Arnold & Suzanne Kyle ; edited by Athabasca University.
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TextPublisher: Lyryx, Distributor: BCcampus, BC Open Textbook Project Edition: Version 2017 - Revision ADescription: 1 online resource (xii, 568 pages)Subject(s): Accounting -- TextbooksGenre/Form: Electronic books.LOC classification: HF5625 | A762 2017ebOnline resources: BC Open Textbook Project title homepage | BC Open Textbook Project | HTML file Summary: "This text is intended to be the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE. This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here"--BC Campus website.
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eBook
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Digital Library
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"This text is intended to be the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE. This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here"--BC Campus website.
Description based on online resource; title from pdf title page (viewed on July 26, 2017).
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