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DESCRIPTION
The Second Edition of Intermediate Accounting: IFRS Edition , by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield,
provides the tools global accounting students need to understand what IFRS is and how it is applied in practice. The emphasis on fair
value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial
statement presentation are examined in light of current practice. New Global Accounting Insights highlight the important differences
that remain between IFRS and US GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-
to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn
NEW TO EDITION
• Updated discussion in Chapter 2: Conceptual Framework for Financial Reporting of the IASB’s guidance related to the use of
• Chapter 4: Income Statement contains new sections on the one statement and two statement formats for reporting components
• All-new Chapter 18: Revenue Recognition added to reflect the very recent IFRS on revenue recognition.
• Chapter 23: Statement of Cashflows has been reorganized to prioritize relevant methods of preparing statements.
• New Videos available on WileyPLUS include Lectures with Terry Warfield, Solution Walkthroughs, Applied Skills, and
PowerPoint Lectures, all of which walk students through problem solving skills while introducing them to key concepts.
• Flash Cards and Crossword Puzzles offer additional review focusing on key terminology and concepts in each chapter.
FEATURES
• Intermediate Accounting IFRS Edition is available with WileyPLUS, a research-based online environment for effective teaching
and learning. WileyPLUS is packed with interactive study tools and resources–including the complete online textbook–to give your
• Based on the structure and successful pedagogy of the market-leading US GAAP textbook Intermediate Accounting, by Kieso,
Weygandt, and Warfield that is used by the majority of accounting programs at US universities, and as a reference by thousands of
• Marks & Spencer, adidas, and Puma Annual Reports & Financial Reporting Problems offer students opportunities to apply their
• Evolving Issues throughout the book reflect the constant changes in the accounting world, and help professors highlight and
• Global Accounting Insights at the end of each chapter highlight similarities and differences between US GAAP and IFRS to