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Intermediate Accounting - Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

Intermediate Accounting

Buch | Softcover
1384 Seiten
2017 | 3rd Edition, IFRS Edition
John Wiley & Sons Inc (Verlag)
9781119372936 (ISBN)
CHF 99,95 inkl. MwSt
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The Third Edition of Intermediate 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.

Donald E. Kieso, PhD, CPA, received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He is currently the KPMG Peat Marwick Emeritus Professor of Accounting at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. and Arthur Andersen & Co. and research experience with the Research Division of the American Institute of Certified Public Accountants. He has done post doctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He is currently serving on the Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Castle BancGroup Inc., and as Treasurer and Director of Valley West Community Hospital. Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. He is the recipient of the Wisconsin Institute of CPAs Outstanding Educator's Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association's Outstanding Accounting Educator Award. Terry D. Warfield, Ph.D. is associate professor of accounting at the University of Wisconsin-Madison. He received a B.S. and M.B.A from Indiana University and a Ph.D. in accounting from the University of Iowa. Professor Warfield's area of expertise is financial reporting, and prior to his academic career, he worked for five years in the banking industry. He served as the Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange commission in Washington, D.C. from 1995-1996). Professor Warfield's primary research interests concern financial accounting standards and disclosure policies. He has published scholarly articles in the Accounting Review, Journal of  Accounting and Economics, Research in Accounting Regulation, and Accounting Horizons, and he has served on the editorial boards of the Accounting Review, Accounting Horizons, and Issues in Accenting Education. He has served as president of the Financial Accounting and Reporting Section, the Financial Accounting Standards Committee  of the American Accounting Association (Chair 1995-1996), and on  the AAA-FASB Research Conference Committee. Professor Warfield has  received teaching awards at both the University of Iowa and the  University of Wisconsin, and he was named to the teaching Academy at the University of Wisconsin in 1995. Professor Warfield has  developed and published several case studies based on his research for use in accounting classes. Theses cases have been selected for the AICPA Professor-Practitioner Case Development Program and have  been published in Issues in Accounting Education.

Chapter 1: Financial Reporting and Accounting Standards


Chapter 2: Conceptual Framework for Financial Reporting


Chapter 3: The Accounting Information System


Chapter 4: Income Statement and Related Information


Chapter 5: Statement of Financial Position and Statement of Cash Flows


Chapter 6: Accounting and the Time Value of Money


Chapter 7: Cash and Receivables


Chapter 8: Valuation of Inventories: A Cost-Basis Approach


Chapter 9: Inventories: Additional Valuation Issues


Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment


Chapter 11: Depreciation, Impairments, and Depletion


Chapter 12: Intangible Assets


Chapter 13: Current Liabilities, Provision, and Contingencies


Chapter 14: Non-Current Liabilities


Chapter 15: Equity


Chapter 16: Dilutive Securities and Earnings per Share


Chapter 17: Investments


Chapter 18: Revenue Recognition


Chapter 19: Accounting for Income Taxes


Chapter 20: Accounting for Pensions and Postretirement Benefits


Chapter 21: Accounting for Leases


Chapter 22: Accounting Changes and Error Analysis


Chapter 23: Statement of Cash Flows


Chapter 24: Presentation and Disclosure in Financial Reporting


Appendix A: Specimen Financial Statements: Mark and Spencer Group plc


Appendix B: Specimen Financial Statements: adidas AG


Appendix C: Specimen Financial Statements: Puma Group


Index

Erscheinungsdatum
Verlagsort New York
Sprache englisch
Maße 84 x 277 mm
Gewicht 2676 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-13 9781119372936 / 9781119372936
Zustand Neuware
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