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Due to the emergence of IFRS as the required convention for reporting to stock exchanges in the European Union and other important markets, accountants must gain a strong understanding of these standards. "Intermediate Accounting" integrates this new information throughout the chapters so they'll learn how to apply the new global accounting standards. Global examples are presented to clearly show how the information is utilized in the field. The use of various currencies is also explored, which is critical for accountants to know in today's global businesses environment.
Table of Contents
15 Stockholders’ Equity 842
16 Dilutive Securities and Earnings per Share 904
17 Investments 974
18 Revenue Recognition 1064
19 Accounting for Income Taxes 1142
20 Accounting for Pensions and Postretirement Benefits 1208