Intermediate Financial Accounting Volume 2

Dublin Core

Description

This 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.

Creator

Glenn Arnold
Suzanne Kyle

Publisher

Lyryx

Contributor

Cut Rita Zahara

Rights

Creative Commons

Type

Files

Intermediate Financial Accounting Volume 2.pdf

Citation

Glenn Arnold and Suzanne Kyle, “Intermediate Financial Accounting Volume 2,” Open Educational Resource (OER) , accessed April 17, 2021, http://oer.iain-padangsidimpuan.ac.id/items/show/624.

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