Nguồn ngoài
Intermediate Financial Accounting 2
Intermediate Financial Accounting Volume 2 by G. Arnold and S. Kyle, 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.
- Tác giả
- Glenn Arnold & Suzanne Kyle
- Nhà xuất bản
- Athabasca University
- Nguồn
- LibreTexts
- Giấy phép
- CC BY
- Ngôn ngữ
- EN
- Danh mục
- Kế toán - Kiểm toán
Mục lục· 136 mục
- 13: Current Liabilities
- 13.01: Definition
- 13.02: Classification
- 13.03: Current Financial Liabilities
- 13.04: Current Non-Financial Liabilities
- 13.05: Provisions and Contingencies
- 13.06: Commitments and Guarantees
- 13.07: Presentation and Disclosure
- 13.08: Analysis
- 13.09: IFRS ASPE Key Differences
- 13.10: Chapter Summary
- 13.11: References
- 13.12: Exercises
- 14: Long-Term Financial Liabilities
- 14.01: Overview
- 14.02: Notes Payable
- 14.03: Bonds Payable
- 14.04: Fair Value Option Defeasance and Off-Bal Sheet Financing
- 14.05: Disclosures of Long-Term Debt
- 14.06: Long-Term Debt Analysis
- 14.07: IFRS ASPE Key Differences
- 14.08: Chapter Summary
- 14.09: References
- 14.10: Exercises
- 15: Complex Financial Instruments
- 15.01: Overview
- 15.02: Long-Term Debt and Equity Instruments- Review
- 15.03: Complex Financial Instruments
- 15.04: Options Warrants Forwards and Futures
- 15.05: Stock Compensation Plans
- 15.06: Analysis
- 15.07: IFRS ASPE Key Differences
- 15.08: Chapter Summary
- 15.09: References
- 15.10: Exercises
- 16: Income Taxes
- 16.01: Current Income Taxes Payable
- 16.02: Differences Between Accounting and Taxable Profit
- 16.03: Deferred Tax- Effect of Temporary Differences
- 16.04: Tax Rate Changes
- 16.05: Unused Tax Losses and Tax Credits
- 16.06: Deferred Tax Assets
- 16.07: Presentation and Disclosure
- 16.08: IFRS ASPE Key Differences
- 16.09: Appendix A- Accounting for Income Taxes under ASPE
- 16.10: Chapter Summary
- 16.11: References
- 16.12: Exercises
- 17: Pensions and Other Employment Benefits
- 17.01: Definition
- 17.02: Types of Pension Plans
- 17.03: Defined Contribution Plans
- 17.04: Defined Benefit Plans
- 17.05: Other Post-Employment Benefits
- 17.06: Other Employment Benefits
- 17.07: Presentation and Disclosure
- 17.08: IFRS ASPE Key Differences
- 17.09: Appendix A- Accounting for Post-Employ. Benefits Under ASPE
- 17.10: Chapter Summary
- 17.11: References
- 17.12: Exercises
- 18: Leases
- 18.01: Overview
- 18.02: Classification Criteria for Capitalization
- 18.03: Accounting Treatment For Leases Two Accounting Standards
- 18.04: Sales and Leaseback Transactions
- 18.05: Leasing- Disclosures
- 18.06: IFRS ASPE Key Differences
- 18.07: Chapter Summary
- 18.08: References
- 18.09: Exercises
- 19: Shareholders' Equity
- 19.01: What is Equity
- 19.02: Issuing Shares
- 19.03: Reacquiring Shares
- 19.04: Dividends
- 19.05: Presentation and Disclosure
- 19.06: IFRS ASPE Key Differences
- 19.07: Chapter Summary
- 19.08: References
- 19.09: Exercises
- 20: Earnings per Share
- 20.01: Overview
- 20.02: Basic and Diluted Earnings per Share- A Review
- 20.03: Other Issues
- 20.04: Comprehensive Illustration
- 20.05: Earnings per Share Analysis
- 20.06: IFRS ASPE Key Differences
- 20.07: Chapter Summary
- 20.08: References
- 20.09: Exercises
- 21: Statement of Cash Flows
- 21.01: Overview
- 21.02: Indirect Method Review
- 21.03: Direct Method
- 21.04: Interpreting the Results
- 21.05: Disclosures
- 21.06: Analysis
- 21.07: Comprehensive Example- Both Methods
- 21.08: Specific Items
- 21.09: IFRS ASPE Key Differences
- 21.10: Chapter Summary
- 21.11: References
- 21.12: Exercises
- 22: Changes and Errors
- 22.01: IAS 8
- 22.02: Changes in Accounting Policies
- 22.03: Changes in Accounting Estimates
- 22.04: Corrections of Errors
- 22.05: Presentation and Disclosure
- 22.06: Examples
- 22.07: IFRS ASPE Key Differences
- 22.08: Chapter Summary
- 22.09: References
- 22.10: Exercises
- 23: Putting It All Together- Disclosures and Analysis Overview
- 23.01: Overview
- 23.02: Disclosure Issues
- 23.03: Auditor's Reports
- 23.04: Financial Statement Reporting and Analysis
- 23.05: IFRS ASPE Key Differences
- 23.06: Chapter Summary
- 23.07: References
- 23.08: Exercises
- 24: Solutions
- 24.01: Chapter 13 Solutions
- 24.02: Chapter 14 Solutions
- 24.03: Chapter 15 Solutions
- 24.04: Chapter 16 Solutions
- 24.05: Chapter 17 Solutions
- 24.06: Chapter 18 Solutions
- 24.07: Chapter 19 Solutions
- 24.08: Chapter 20 Solutions
- 24.09: Chapter 21 Solutions
- 24.10: Chapter 22 Solutions
- 24.11: Chapter 23 Solutions