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While there is a growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's 2nd edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises/problems that present students with foreign currency examples (e.g. yen, euro) instead of solely U.S. dollars. New features and updates to the new edition include: "Another Perspective" section which presents a US GAAP overview, differences between GAAP and IFRS, etc.; New Understanding U.S. GAAP margin boxes; Updated Chapter-Opener Stories and revised real world insight boxes integrated throughout each chapter; New Common Chart of Accounts; People, Planet, Profit Insight box; More Visual Equation Analysis and Anatomy of a Fraud Boxes; Updated End-of-Chapter Material and a new design.
Table of Contents
Chapter 1 Accounting in Action 2
Chapter 2 The Recording Process 50
Chapter 3 Adjusting the Accounts 96
Chapter 4 Completing the Accounting Cycle 156
Chapter 5 Accounting for Merchandising Operations 210
Chapter 6 Inventories 262
Chapter 7 Fraud, Internal Control, and Cash 314
Chapter 8 Accounting for Receivables 366
Chapter 9 Plant Assets, Natural Resources, and Intangible Assets 408