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    Read more about Intermediate Financial Accounting Volume 1

    Intermediate Financial Accounting Volume 1

    (1 review)

    Glenn Arnold, Athabasca University

    Suzanne Kyle

    Copyright Year:

    Publisher: Lyryx

    Language: English

    Formats Available

    Conditions of Use

    Attribution Attribution
    CC BY

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    Reviewed by Lucy Lim, Associate Professor, Howard University on 12/14/20, updated 12/22/20

    Topics covered are similar to the standard textbook. read more

    Table of Contents

    • 1 Review of Intro Financial Accounting
    • 2 Why Accounting?
    • 3 Financial Reporting
    • 4 Financial Reports – Statement of Financial Position and Statement of Cash Flows
    • 5 Revenue
    • 6 Cash and Receivables
    • 7 Inventory
    • 8 Intercorporate Investments
    • 9 Property, Plant, and Equipment
    • 10 Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment
    • 11 Intangible Assets and Goodwill
    • Solutions To Exercises

    Ancillary Material

    • Lyryx
    • About the Book

      This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants.

      The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments.

      About the Contributors

      Authors

      Glenn Arnold, Athabasca University

      Suzanne Kyle

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