Material Detail

This text is for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS). It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts relevant to students' future careers as accountants.