000			02861nam a2200409 4500
001			OTLid0000417
003			MnU
005			20201105133324.0
006			m o d s
008			180907s2016 mnu o 0 0 eng d
020			_a
040			_aMnU _beng _cMnU
050		4	_aHF5625
050		4	_aHG173
050		4	_aHF5001
100	1		_aArnold, Glenn _eauthor
245	0	0	_aIntermediate Financial Accounting _cGlenn Arnold _nVolume 1
264		2	_bOpen Textbook Library
264		1	_bLyryx
300			_a1 online resource
490	0		_aOpen textbook library.
505	0		_a1 Review of Intro Financial Accounting -- 2 Why Accounting? -- 3 Financial Reporting -- 4 Financial Reports - Statement of Financial Position and Statement of Cash Flows -- 5 Revenue -- 6 Cash and Receivables -- 7 Inventory -- 8 Intercorporate Investments -- 9 Property, Plant, and Equipment -- 10 Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment -- 11 Intangible Assets and Goodwill -- Solutions To Exercises
520	0		_aThis text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants. The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments.
542	1		_fAttribution
546			_aIn English.
588	0		_aDescription based on print resource
650		0	_aAccounting _vTextbooks
650		0	_aFinance _vTextbooks
650		0	_aBusiness _vTextbooks
700	1		_aKyle, Suzanne _eauthor
710	2		_aOpen Textbook Library _edistributor
856	4	0	_uhttps://open.umn.edu/opentextbooks/textbooks/417 _zAccess online version
999			_c19800 _d19800