dc.contributor.author |
Arnold, Glenn |
|
dc.contributor.author |
Kyle, Suzanne |
|
dc.creator |
Arnold, Glenn |
|
dc.creator |
Kyle, Suzanne |
|
dc.date.accessioned |
2021-05-21T20:03:12Z |
|
dc.date.available |
2021-05-21T20:03:12Z |
|
dc.date.issued |
2021 |
|
dc.identifier |
51bb615d-3233-4e93-a6a9-7abd1b2ff3c9 |
|
dc.identifier.uri |
https://openlibrary-repo.ecampusontario.ca/jspui/handle/123456789/891 |
|
dc.description.tableofcontents |
1. Review of Intro Financial Accounting |
|
dc.description.tableofcontents |
2. Why Accounting? |
|
dc.description.tableofcontents |
3. Financial Reports: Stmt of Inc, Comp Inc, and Chg in Equity |
|
dc.description.tableofcontents |
4. Financial Reports: Stmt of Fin Pos and Stmt of Cash Flows |
|
dc.description.tableofcontents |
5. Revenue |
|
dc.description.tableofcontents |
6. Cash and Receivables |
|
dc.description.tableofcontents |
7. Inventory |
|
dc.description.tableofcontents |
8. Intercorporate Investments |
|
dc.description.tableofcontents |
9. Property, Plant and Equipment |
|
dc.description.tableofcontents |
10. Depreciation, Impairment and Derecognition of PPE |
|
dc.description.tableofcontents |
11. Intangible Assets and Goodwill |
|
dc.description.tableofcontents |
12. Current Liabilities |
|
dc.description.tableofcontents |
13. Long-Term Financial Liabilities |
|
dc.description.tableofcontents |
14. Complex Financial Instruments |
|
dc.description.tableofcontents |
15. Income Taxes |
|
dc.description.tableofcontents |
16. Pensions and Other Employment Benefits |
|
dc.description.tableofcontents |
17. Leases |
|
dc.description.tableofcontents |
18. Shareholders' Equity |
|
dc.description.tableofcontents |
19. Earnings per Share |
|
dc.description.tableofcontents |
20. Statement of Cash Flows |
|
dc.description.tableofcontents |
21. Changes and Errors |
|
dc.description.tableofcontents |
22. Putting It All Together: Disclosures and Analysis Overview |
|
dc.language.iso |
eng |
en_US |
dc.publisher |
Lyryx Learning |
|
dc.relation.isformatof |
https://lifa1.lyryx.com/open_intermfa_2/ |
|
dc.relation.ispartofseries |
https://openlibrary.ecampusontario.ca/catalogue/item/?id=71b1cb88-a589-40e3-a190-3635bbf0728c |
|
dc.relation.haspart |
Instructor Resource: Detailed Competency Map | mailto:info@lyryx.com |
|
dc.relation.isversionof |
https://openlibrary.ecampusontario.ca/catalogue/item/?id=b7c0a559-7338-4f97-86d2-e6a68f86a21b |
|
dc.rights |
CC BY | https://creativecommons.org/licenses/by/4.0/ |
en_US |
dc.title |
Intermediate Financial Accounting : Volume 1, 2021A edition (Lyryx) |
en_US |
dc.type |
Book |
|
dcterms.accessRights |
Open Access |
|
dcterms.educationLevel |
University - Undergraduate |
|
dc.identifier.slug |
https://openlibrary.ecampusontario.ca/catalogue/item/?id=51bb615d-3233-4e93-a6a9-7abd1b2ff3c9 |
|
ecO-OER.Adopted |
No |
|
ecO-OER.AncillaryMaterial |
Yes |
|
ecO-OER.InstitutionalAffiliation |
Athabasca University |
en_US |
ecO-OER.ISNI |
0000 0001 0725 2874 |
|
ecO-OER.Reviewed |
No |
|
ecO-OER.POD |
No |
|
ecO-OER.AccessibilityStatement |
Unknown |
|
lrmi.learningResourceType |
Learning Resource - Textbook |
|
lrmi.learningResourceType |
Instructional Object - Teaching/Learning Strategy |
|
ecO-OER.POD.compatible |
No |
|
dc.description.abstract |
Intermediate Financial Accounting Volume 1 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for a first course in Intermediate Financial Accounting, and presumes that students have already completed one or two Introductory Financial Accounting courses. The textbook reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers. |
en_US |
dc.description.abstract |
This textbook 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. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook.It also focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. |
en_US |
dc.subject.other |
Business & Economy - Accounting |
en_US |
ecO-OER.ItemType |
Textbook |
|
ecO-OER.MediaFormat |
eBook |
|
ecO-OER.MediaFormat |
HTML/XML |
|
ecO-OER.MediaFormat |
PDF |
|