Intermediate Accounting, Volume 2

Intermediate Accounting, 13th Canadian Edition has always been, and continues to be, the gold standard that helps connect students to the what, the why, and the how of accounting information. Through new edition updates, you will be able to spark efficient and effective learning and inspire and prepare students to be the accounting professionals of tomorrow. To help develop a deeper understanding of course concepts and move beyond basic understanding, students work through a high-quality assessment at varying levels, helping them learn more efficiently and create connections between topics and real-world application. This course also presents an emphasis on decision-making through Integrated Cases and Research and Analysis questions that allow students to analyze business transactions, apply both IFRS and ASPE, and explore how different accounting standards impact real companies. Throughout the course, students also work through a variety of hands-on activities including Data Analytics Problems, Analytics in Action features, Excel templates, and a new emphasis on sustainability, all within the chapter context. These applications help students develop an accounting decision-making mindset and improve the professional judgement and communication skills needed to be successful in the evolving accounting world.

Volume One Preface vi 1 The Canadian Financial Reporting Environment 1-1 2 Conceptual Framework Underlying Financial Reporting 2-1 3 Data, Decisions, and Measurement 3-1 4 Reporting Financial Performance 4-1 5 Financial Position and Cash Flows 5-1 6 Revenue Recognition 6-1 7 Cash and Receivables 7-1 8 Inventory 8-1 9 Investments 9-1 10 Property, Plant, and Equipment: Accounting Model Basics 10-1 11 Depreciation, Impairment, and Disposition 11-1 12 Intangible Assets and Goodwill 12-1 Appendix A Time Value of Money Tables AP-1 Appendix B A Summary of the Case Primer AP-6 Appendix C The Accounting Information System AP-8 Glossary G-1 Company Index I-1 Subject Index I-5 Volume Two 13 Non-Financial and Current Liabilities 13-1 14 Long-Term Financial Liabilities 14-1 15 Shareholders’ Equity 15-1 16 Complex Financial Instruments 16-1 17 Earnings per Share 17-1 18 Income Taxes 18-1 19 Pensions and Other Post-Employment Benefits 19-1 20 Leases 20-1 21 Accounting Changes and Error Analysis 21-1 22 Statement of Cash Flows 22-1 23 Other Measurement and Disclosure Issues 23-1 Appendix A Time Value of Money Tables AP-1 Appendix B A Summary of the Case Primer AP-6 Appendix C The Accounting Information System AP-8 Glossary G- 1 Company Index I-1 Subject Index I-5