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The IFRS edition has been designed to ensure students’ careers are built upon a solid conceptual foundation that explains and presents the application of the IFRS clearly and in the engaging and conversational style of the original Spiceland text. It is the work of an expanded team of talented authors that includes three new authors who have taught and researched extensively on IFRS-related issues. The authors bring their rich pool of experience and knowledge of IFRS and insights on the real-world impact of the IFRS to this textbook.
The IFRS edition presents a wealth of explanations, illustrations, real-world cases and challenging problems to equip accounting students worldwide with a rigorous understanding of the IFRS and their applications. It is built upon the strengths of the original Spiceland text, which draws upon the feedback of more than 600 faculty reviewers who shared their insights, experience, and opinions with the authors.
Like the original Spiceland text, this IFRS edition is designed from the start to be not simply a textbook, but a complete learning system, encompassing the textbook and key ancillaries, all of which are written by the authors.
The Intermediate Accounting learning system is built around these key attributes:
1.Clarity-Both simple and complex topics are explained in language that is clear and approachable. The highly acclaimed conversational writing style establishes a friendly dialogue between the text and each individual student.
2.A Decision-Making Perspective– A decision maker’s perspective to emphasize the professional judgment and critical thinking skills required of accountants today is provided in the text where relevant. This equips accounting students with professional skills needed to critically evaluate accounting method alternatives.
3.Consistent Quality– Major supplements (Instructor’s Resource Manual, Solutions Manual, and Testbank) and end-of-chapter material are written and tested by the authors themselves to ensure seamless compatibility throughout the Spiceland learning package.
4.A Commitment to Currency – The suite of IFRS that are relevant to intermediate accounting students worldwide is fully integrated, and the latest IASB standards, including IAS No. 19 Employee Benefits (2013), IFRS No. 9 Financial Instruments and IFRS No. 13 Fair Value Measurement are presented in this textbook. The authors have also added supplements and/or appendices addressing the joint IASB/FASB projects on revenue recognition, leases and financial instruments.
作者簡介
J. David Spiceland
現職：University of Memphis
James F. Sepe
現職：Santa Clara University
Mark W. Nelson
現職：Cornell University
Pearl Tan
現職：Singapore Management University
Kin Yew Low
現職：Nanyan Technological University
PART I: THE ROLE OF ACCOUNTING AS AN INFORMATION SYSTEM
Ch1 Environment and Theoretical Structure of Financial Accounting
Ch2 Review of the Accounting Process
Ch3 The Statement of Financial Position and Financial Disclosures
Ch4 The Income Statement and the Statement of Cash Flows
Ch5 Income Measurement and Profitability Analysis
Ch6 Time Value of Money Concepts
PART II: ECONOMIC RESOURCES
Ch7 Cash and Receivables
Ch8 Inventories: Measurement
Ch9 Inventories: Additional Issues
Ch10 Property, Plant and Equipment, Investment Property, and Intangible Assets: Acquisition and Disposition
Ch11 Property, Plant and Equipment, Investment Property and Intangible Assets: Utilization and Impairment
PART III: FINANCIAL INSTRUMENTS AND LIABILITIES
Ch12 Investments
Ch13 Current Liabilities and Contingencies
Ch14 Bonds and Long-Term Notes
Ch15 Leases
Ch16 Accounting for Income Taxes
Ch17 Pensions and Other Postemployment Benefits
Ch18 Shareholders' Equity
PART VI: ADDITIONAL FINANCIAL REPORTING ISSUES
Ch19 Share-Based Compensation and Earnings Per Share
Ch20 Accounting Changes and Error Corrections
Ch21 The Statement of Cash Flows Revisited
