000			02851nam a2200253Ia 4500
003			NULRC
005			20250520103002.0
008			250520s9999 xx 000 0 und d
020			_a9781119373001
040			_cNULRC
050			_aHF 5635 .K54 2019
100			_aKieso, Donald E. _eauthor
245		0	_aIntermediate accounting : _bIFRS edition / _cDonald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield
250			_aThird Edition
260			_aSingapore : _bJohn Wiley & Son, Inc., _cc2019
300			_axix, various pagings ; _c28 cm
365			_bPHP1800
504			_aIncludes index.
505			_a1. Financial Reporting and Accounting Standards -- 2. Conceptual Framework for Financial Reporting -- 3. The Accounting Information System -- 4. Income Statement and Related Information -- 5. Statement of Financial Position and Statement of Cash Flows -- 6. Accounting and the Time Value of Money -- 7. Cash and Receivables -- 8. Valuation of Inventories: A Cost-Basis Approach -- 9. Inventories: Additional Valuation Issues -- 10. Acquisition and Disposition of Property, Plant, and Equipment -- 11. Depreciation, Impairments, and Depletion -- 12. Intangible Assets -- 13. Current Liabilities, Provisions, and Contingencies -- 14. Non-Current Liabilities -- 15. Equity -- 16. Dilutive Securities and Earnings per Share -- 17. Investments -- 18. Revenue Recognition -- 19. Accounting for Income Taxes -- 20. Accounting for Pensions and Post-Retirement Benefits -- 21. Accounting for Leases -- 22. Accounting Changes and Error Analysis -- 23. Statement of Cash Flows -- 24. Presentation and Disclosure in Financial Reporting -- A. Specimen Financial Statements: Marks and Spencer Group plc A-1 -- B. Specimen Financial Statements: Adidas AG B-1 -- C. Specimen Financial Statements: Puma SE C-1 --
520			_aIntermediate Accounting: IFRS Edition provides the tools global accounting students need to understand IFRS and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course.
650			_aACCOUNTING
700			_aWeygandt, Jerry J. ;Warfield, Terry D. _eco-author;co-author
942			_2lcc _cBK
999			_c20589 _d20589