Edition：Global Edition 2e
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The sequel to the hugely successful first edition of Intermediate Accounting is here and it is as clear, comprehensive and current as always. Committed to meeting the needs of accounting students studying IFRS, Global Edition 2 analyses the major changes to three key standards as well as the Revised Conceptual Framework for Financial Reporting in great detail. The text explores applications of the Standards from multiple perspectives and highlights the differences between U.S. GAAP and IFRS reporting methods enabling students to develop strong IFRS competencies. The updates incorporated in this edition help users keep pace with the changing nature of accounting in a global world.
Major improvements to Intermediate Accounting Global Edition 2e include:
Amendments to IFRS 9 Financial Instruments and IFRS 16 Leases.
Detailed explanations of the applications of IFRS 15 Revenue from Contracts with Customers, with a special focus on accounting for special revenue features in the digital economy dominated by e-commerce.