000 03152cam a2200421 i 4500
001 bcotR000203
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006 m u
007 cr cn ---uuuuu
008 170726s2017 abc o 000 0 eng d
035 _a(OCoLC)1000616198
037 _bBCOpenCampus
_cCostFree
_fFormOnline
_gAccessOpen
040 _aBNM
_beng
_erda
_dCaBSKC
050 4 _aHF5625
_bA76 2017eb
100 1 _aArnold, Glenn,
_eauthor.
245 1 0 _aIntermediate financial accounting.
_nVolume 1 /
_cby Glenn Arnold & Suzanne Kyle ; edited by Athabasca University.
250 _aVersion 2017 - Revision A.
264 1 _bLyryx,
264 2 _bBCcampus, BC Open Textbook Project
300 _a1 online resource (xii, 576 pages)
500 _aThis work is licensed under the Creative Commons Attribution-NonCommercial-ShareAlike License.
500 _aThis bibliographic record is available under the Creative Commons CC0 "No Rights Reserved" license.
520 _a"This 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"--BC Campus website.
588 _aDescription based on online resource; title from pdf title page (viewed on July 26, 2017).
650 0 _aAccounting
_vTextbooks.
655 0 _aElectronic books.
700 1 _aKyle, Suzanne,
_eauthor.
710 2 _aAthabasca University,
_eeditor.
710 2 _aBC Open Textbook Project,
_edistributor.
710 2 _aBCcampus.
856 4 0 _3BC Open Textbook Project title homepage
_uhttps://open.bccampus.ca/find-open-textbooks/?uuid=9f29a3d9-db42-4c49-95bb-7c00faee2a42&contributor=&keyword=&subject=
856 4 0 _3BC Open Textbook Project
_uhttp://solr.bccampus.ca:8001/bcc/file/9f29a3d9-db42-4c49-95bb-7c00faee2a42/1/ArnoldKyle-IntermFinAcct-Vol1-2017A.pdf
856 4 0 _3HTML file
_uhttps://lifa1.lyryx.com/open_intermfa/
999 _c28343
_d28343