TY - BOOK AU - Arnold,Glenn AU - Kyle,Suzanne ED - Athabasca University, ED - Lyryx Learning, ED - BC Open Textbook Project, ED - BCcampus. TI - Intermediate financial accounting AV - HF5625 A762 2017eb PB - Lyryx KW - Accounting KW - Textbooks KW - Electronic books N1 - This work is licensed under the Creative Commons Attribution-NonCommercial-ShareAlike License; This bibliographic record is available under the Creative Commons CC0 "No Rights Reserved" license N2 - "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 UR - https://open.bccampus.ca/find-open-textbooks/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&contributor=&keyword=&subject= UR - http://solr.bccampus.ca:8001/bcc/file/74d3c256-ae2d-4551-b1f9-d9139a9d6752/1/ArnoldKyle-IntermFinAcct-Vol2-2017A.pdf UR - https://lifa1.lyryx.com/open_intermfa/ ER -