Intermediate Financial Accounting Volume 2
by Glenn Arnold, Suzanne Kyle
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This book covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis.
Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook. 
Book Description
Intermediate Financial Accounting Volume 2 developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The textbook reflects both current International Financial Reporting Standards (IFRS) and ASPE.This book covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis.
Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook.
This open book is licensed under a Creative Commons License (CC BY). You can download Intermediate Financial Accounting Volume 2 ebook for free in PDF format (3.7 MB).
Table of Contents
Chapter 12
Current Liabilities
Chapter 13
Long-Term Financial Liabilities
Chapter 14
Complex Financial Instruments
Chapter 15
Income Taxes
Chapter 16
Pensions and Other Employment Benefits
Chapter 17
Leases
Chapter 18
Shareholders' Equity
Chapter 19
Earnings per Share
Chapter 20
Statement of Cash Flows
Chapter 21
Changes and Errors
Chapter 22
Putting It All Together: Disclosures and Analysis Overview
Book Details
Title
Intermediate Financial Accounting Volume 2
Subject
Economics and Finance
Publisher
Lyryx
Published
2020
Pages
608
Edition
1
Language
English
PDF Size
3.7 MB
License
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