Read more about Intermediate Financial Accounting Volume 2

Intermediate Financial Accounting Volume 2

(2 reviews)

Glenn Arnold, Athabasca University

Suzanne Kyle

Copyright Year: 2017

Last Update: 2021

Publisher: Lyryx

Language: English

Formats Available

Conditions of Use

Attribution Attribution
CC BY

Reviews

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Reviewed by Mostafa Maksy, Professor of Accounting, Kutztown University on 11/7/20, updated 12/6/20

The book is very comprehensive as it covers most of the material covered in the second course of two-semester Intermediate Accounting sequence. Compared to the text I use, this Volume covers accounting for current liabilities whereas, in my... read more

Reviewed by Jenny Simmers, Associate Professor, Manchester University on 12/17/19

This text covers most of the subject matter that is covered in a typical second semester of Intermediate Accounting. One additional section that I include in Intermediate Accounting II is revenue recognition; however, it appears this is covered... read more

Table of Contents

  • 12 Current Liabilities
  • 13 Long-Term Financial Liabilities
  • 14 Complex Financial Instruments
  • 15 Income Taxes
  • 16 Pensions and Other Employment Benefits
  • 17 Leases
  • 18 Shareholders' Equity
  • 19 Earnings per Share
  • 20 Statement of Cash Flows
  • 21 Changes and Errors
  • 22 Putting It All Together: Disclosures and Analysis Overview
  • Solutions To Exercises

Ancillary Material

  • Lyryx
  • About the Book

    This new text 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 text reflects both current International Financial Reporting Standards (IFRS) and ASPE.

    This text 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.

    About the Contributors

    Authors

    Glenn Arnold, Athabasca University

    Suzanne Kyle