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Intermediate Accounting Vol. 2 : International Finanacial Reporting Standards Approach

ISBN: 9780470616314 | 0470616318
Edition: 21st
Format: Hardcover
Publisher: Wiley
Pub. Date: 12/1/2010

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New focus on international companies, international examples, and international currencies. The basics of financial accounting principles and procedures are presented within the context of IFRS while also providing exercises and problems that present students with international currency examples (e.g. yen, euro). Real-world, international company examples incorporated throughout the textbook. Authoritative literature references (IASB/IFRS) considers the key authoritative literature under IFRS as students become more familiar with the original sources. Convergence Corner features consider key differences between US GAAP and IFRS while offering information about how the systems are converging on the topic. Extensive end-of-chapter material keyed to international companies and international currencies. Marks & Spencer (GBR), Cadbury (GBR), and Nestle (CHE) Annual Reports & Financial Reporting Problems offer students opportunities to apply their knowledge of accounting and IFRS to real-life international companies. Key terminology changes (e.g. Common stock Share capital; Balance sheet Statement of financial position) familiarize students with the language of IFRS. Inclusion of helpful references such as, a chart of currency, country of origin, and current conversion rate.

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