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Intermediate Financial Accounting 2

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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.

AccountingBusiness
Author
Glenn Arnold & Suzanne Kyle
Publisher
Athabasca University
Source
LibreTexts
License
CC BY
Language
EN
Category
Accounting & Auditing
Read online Download PDF (open licence)
Contents· 136 sections
  1. 13: Current Liabilities
  2. 13.01: Definition
  3. 13.02: Classification
  4. 13.03: Current Financial Liabilities
  5. 13.04: Current Non-Financial Liabilities
  6. 13.05: Provisions and Contingencies
  7. 13.06: Commitments and Guarantees
  8. 13.07: Presentation and Disclosure
  9. 13.08: Analysis
  10. 13.09: IFRS ASPE Key Differences
  11. 13.10: Chapter Summary
  12. 13.11: References
  13. 13.12: Exercises
  14. 14: Long-Term Financial Liabilities
  15. 14.01: Overview
  16. 14.02: Notes Payable
  17. 14.03: Bonds Payable
  18. 14.04: Fair Value Option Defeasance and Off-Bal Sheet Financing
  19. 14.05: Disclosures of Long-Term Debt
  20. 14.06: Long-Term Debt Analysis
  21. 14.07: IFRS ASPE Key Differences
  22. 14.08: Chapter Summary
  23. 14.09: References
  24. 14.10: Exercises
  25. 15: Complex Financial Instruments
  26. 15.01: Overview
  27. 15.02: Long-Term Debt and Equity Instruments- Review
  28. 15.03: Complex Financial Instruments
  29. 15.04: Options Warrants Forwards and Futures
  30. 15.05: Stock Compensation Plans
  31. 15.06: Analysis
  32. 15.07: IFRS ASPE Key Differences
  33. 15.08: Chapter Summary
  34. 15.09: References
  35. 15.10: Exercises
  36. 16: Income Taxes
  37. 16.01: Current Income Taxes Payable
  38. 16.02: Differences Between Accounting and Taxable Profit
  39. 16.03: Deferred Tax- Effect of Temporary Differences
  40. 16.04: Tax Rate Changes
  41. 16.05: Unused Tax Losses and Tax Credits
  42. 16.06: Deferred Tax Assets
  43. 16.07: Presentation and Disclosure
  44. 16.08: IFRS ASPE Key Differences
  45. 16.09: Appendix A- Accounting for Income Taxes under ASPE
  46. 16.10: Chapter Summary
  47. 16.11: References
  48. 16.12: Exercises
  49. 17: Pensions and Other Employment Benefits
  50. 17.01: Definition
  51. 17.02: Types of Pension Plans
  52. 17.03: Defined Contribution Plans
  53. 17.04: Defined Benefit Plans
  54. 17.05: Other Post-Employment Benefits
  55. 17.06: Other Employment Benefits
  56. 17.07: Presentation and Disclosure
  57. 17.08: IFRS ASPE Key Differences
  58. 17.09: Appendix A- Accounting for Post-Employ. Benefits Under ASPE
  59. 17.10: Chapter Summary
  60. 17.11: References
  61. 17.12: Exercises
  62. 18: Leases
  63. 18.01: Overview
  64. 18.02: Classification Criteria for Capitalization
  65. 18.03: Accounting Treatment For Leases Two Accounting Standards
  66. 18.04: Sales and Leaseback Transactions
  67. 18.05: Leasing- Disclosures
  68. 18.06: IFRS ASPE Key Differences
  69. 18.07: Chapter Summary
  70. 18.08: References
  71. 18.09: Exercises
  72. 19: Shareholders' Equity
  73. 19.01: What is Equity
  74. 19.02: Issuing Shares
  75. 19.03: Reacquiring Shares
  76. 19.04: Dividends
  77. 19.05: Presentation and Disclosure
  78. 19.06: IFRS ASPE Key Differences
  79. 19.07: Chapter Summary
  80. 19.08: References
  81. 19.09: Exercises
  82. 20: Earnings per Share
  83. 20.01: Overview
  84. 20.02: Basic and Diluted Earnings per Share- A Review
  85. 20.03: Other Issues
  86. 20.04: Comprehensive Illustration
  87. 20.05: Earnings per Share Analysis
  88. 20.06: IFRS ASPE Key Differences
  89. 20.07: Chapter Summary
  90. 20.08: References
  91. 20.09: Exercises
  92. 21: Statement of Cash Flows
  93. 21.01: Overview
  94. 21.02: Indirect Method Review
  95. 21.03: Direct Method
  96. 21.04: Interpreting the Results
  97. 21.05: Disclosures
  98. 21.06: Analysis
  99. 21.07: Comprehensive Example- Both Methods
  100. 21.08: Specific Items
  101. 21.09: IFRS ASPE Key Differences
  102. 21.10: Chapter Summary
  103. 21.11: References
  104. 21.12: Exercises
  105. 22: Changes and Errors
  106. 22.01: IAS 8
  107. 22.02: Changes in Accounting Policies
  108. 22.03: Changes in Accounting Estimates
  109. 22.04: Corrections of Errors
  110. 22.05: Presentation and Disclosure
  111. 22.06: Examples
  112. 22.07: IFRS ASPE Key Differences
  113. 22.08: Chapter Summary
  114. 22.09: References
  115. 22.10: Exercises
  116. 23: Putting It All Together- Disclosures and Analysis Overview
  117. 23.01: Overview
  118. 23.02: Disclosure Issues
  119. 23.03: Auditor's Reports
  120. 23.04: Financial Statement Reporting and Analysis
  121. 23.05: IFRS ASPE Key Differences
  122. 23.06: Chapter Summary
  123. 23.07: References
  124. 23.08: Exercises
  125. 24: Solutions
  126. 24.01: Chapter 13 Solutions
  127. 24.02: Chapter 14 Solutions
  128. 24.03: Chapter 15 Solutions
  129. 24.04: Chapter 16 Solutions
  130. 24.05: Chapter 17 Solutions
  131. 24.06: Chapter 18 Solutions
  132. 24.07: Chapter 19 Solutions
  133. 24.08: Chapter 20 Solutions
  134. 24.09: Chapter 21 Solutions
  135. 24.10: Chapter 22 Solutions
  136. 24.11: Chapter 23 Solutions