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Title: Intermediate Financial Accounting : Volume 2, 2021A edition (Lyryx)
Authors: Arnold, Glenn
Kyle, Suzanne
Athabasca University
Issue Date: 15-Dec-2020
Publisher: Lyryx Learning
Series/Report no.:
Abstract: 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. This textbook 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.
Other Identifiers: 71b1cb88-a589-40e3-a190-3635bbf0728c
Appears in Collections:Ontario OER Collection

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