000			02455nam a2200409 4500
001			OTLid0000474
003			MnU
005			20201105133333.0
006			m o d s
008			180907s2017 mnu o 0 0 eng d
020			_a
040			_aMnU _beng _cMnU
050		4	_aHF5001
050		4	_aHF5625
050		4	_aHG173
100	1		_aArnold, Glenn _eauthor
245	0	0	_aIntermediate Financial Accounting _cGlenn Arnold _nVolume 2
264		2	_bOpen Textbook Library
264		1	_bLyryx
300			_a1 online resource
490	0		_aOpen textbook library.
505	0		_a12 Current Liabilities -- 13 Long-Term Financial Liabilities -- 14 Complex Financial Instruments -- 15 Income Taxes -- 16 Pensions and Other Employment Benefits -- 17 Leases -- 18 Shareholders' Equity -- 19 Earnings per Share -- 20 Statement of Cash Flows -- 21 Changes and Errors -- 22 Putting It All Together: Disclosures and Analysis Overview -- Solutions To Exercises
520	0		_aThis new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for 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.
542	1		_fAttribution
546			_aIn English.
588	0		_aDescription based on print resource
650		0	_aBusiness _vTextbooks
650		0	_aAccounting _vTextbooks
650		0	_aFinance _vTextbooks
700	1		_aKyle, Suzanne _eauthor
710	2		_aOpen Textbook Library _edistributor
856	4	0	_uhttps://open.umn.edu/opentextbooks/textbooks/474 _zAccess online version
999			_c19857 _d19857