Intermediate Accounting, Vol. 1, 4th edition

  • Kin Lo
  • George Fisher

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Authors Kin Lo and George Fisher present the how and why of reporting accounting information from within an easily-understood theoretical framework. The fourth edition incorporates current International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprise (ASPE) where appropriate.


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Table of contents

Chapter 1 - Fundamentals of Financial Accounting Theory
Chapter 2 - Conceptual Frameworks for Financial Reporting
Chapter 3 - Accrual Accounting
Chapter 4 - Revenue Recognition
Chapter 5 - Cash and Receivables
Chapter 6 - Inventories
Chapter 7 - Financial Assets
Chapter 8 - Property, Plant, and Equipment
Chapter 9 - Intangible Assets, Goodwill, Mineral Resources, and Government Grants
Chapter 10 - Applications of Fair Value to Non-Current Assets

Appendix A - Statement of Cash Flows
Appendix B - Time Value of Money and Simple Valuation Techniques
Appendix C - Case Solving and Comprehensive Cases
Appendix D - Canadian Tire Corporation, Limited 2016 Consolidated Financial Statements

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Published by Pearson Canada (February 8th 2019) - Copyright © 2020