Intermediate Accounting IFRS Edition 5/e Wiley Custom Edition

International Financial Reporting Standards (IFRS) are a set of accounting standards and rules issued by the International Accounting Standards Board (IASB) that govern how particular types of transactions and events should be reported in financial statements. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their accounting careers. This text not only offers a more comprehensive understanding of IFRS standards but also emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting.

This Fifth Edition of Intermediate Accounting IFRS continues the tradition of providing useful information to educators and students interested in learning about IFRS. In addition to covering the latest IFRS standards and how they are applied in practice, this edition provides new learning aids to help students master the text material and prepare them for a successful career in accounting.

1 The Environment and Conceptual Framework for Financial Reporting
2 Income Statement and Related Information
3 Statement of Financial Position and Statement of Cash Flows
4 Accounting and the Time Value of Money
5 Cash and Receivables
6 Inventories
7 Acquisition and Disposition of Property, Plant, and Equipment
8 Depreciation, Impairments, and Depletion
9 Intangible Assets
10 Liabilities, Provisions, and Contingencies
11 Equity
12 Dilutive Securities and Earnings per Share
13 Investments
14 Revenue Recognition
15 Accounting for Income Taxes
16 Accounting for Pensions and Postretirement Benefits
17 Accounting for leases
18 Accounting Changes and Error Analysis
19 Statement of Cash Flows
20 Presentation and Disclosure in Financial Reporting
APPENDIX A Specimen Financial Statements: Marks and Spencer Group plc
APPENDIX B Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries
APPENDIX C Specimen Financial Statements: adidas AG
APPENDIX D Specimen Financial Statements: Nestle Group