Intermediate Accounting, Global Edition, 4th edition

Published by Pearson (2 June 2026) © 2026

  • Elizabeth A. Gordon Temple University
  • Jana S. Raedy University of North Carolina
  • Alexander J. Sannella Rutgers Business School
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  • A print edition

Title overview

Intermediate Accounting will help you develop the judgment and decision-making skills needed to evaluate company financials and pass the CPA exam. Instead of memorizing rules, you’ll build a deep conceptual understanding of financial reporting and the ability to interpret and apply changing standards. Real financial statements from well-known companies will give you rich insight into real applications of accounting concepts.

The 4th Edition. Global Edition, incorporates the latest accounting standards and regulations, with side-by-side comparisons of GAAP and IFRS standards. By reprioritizing topical coverage, the authors respond to changes in the business world and in accounting literature, while addressing subjects not typically found in comparable texts.

Table of contents

  1. The Financial Reporting Environment & Conceptual Framework
  2. Financial Reporting Theory
  3. Judgment and Applied Financial Accounting Research
  4. Statements of Profit or Loss and Other Comprehensive Income, and Statement of Changes in Equity
  5. Statements of Net Income and Comprehensive Income
  6. Statements of Financial Position and Cash Flows and the Annual Report
  7. Accounting and the Time Value of Money
  8. Revenue Recognition
  9. Short-Term Operating Assets: Cash and Receivables
  10. Non-Current Operating Assets: Acquisition, Cost Allocation, and Derecognition
  11. Non-Current Operating Assets: Departures from Historical Cost
  12. Operating Liabilities and Contingencies
  13. Financing Liabilities
  14. Accounting for Shareholders’ Equity
  15. Investments in Financial Assets
  16. Accounting for Income Taxes
  17. Accounting for Leases
  18. Accounting for Employee Compensation and Benefits
  19. Earnings per Share
  20. Accounting Changes and Error Analysis
  21. The Statement of Cash Flows
  • Glossary/Subject Index

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