{"product_id":"financial-accounting-with-international-financial-reporting-standards-isbn-9781119787051","title":"Financial Accounting with International Financial Reporting Standards","description":"\u003cp\u003e\u003cb\u003eAn essential and intuitive treatment of financial accounting with an international perspective\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe use of International Financial Reporting Standards is growing rapidly, both outside of the United States and within, especially as IFRS incorporates more US GAAP rules. In the newly updated fifth edition of \u003ci\u003eFinancial Accounting with International Financial Reporting Standards\u003c\/i\u003e, a team of accomplished financial practitioners and educators delivers the newest version of their highly anticipated text. This important work offers practical end-of-chapter exercises and practice problems complete with foreign currency examples, as well as an emphasis on non-US companies and examples. It is perfect for accounting students seeking exposure to internationally utilized accounting standards.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Accounting in Action 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKnowing the Numbers 1-1\u003c\/p\u003e \u003cp\u003e1.1 Accounting Activities and Users 1-3\u003c\/p\u003e \u003cp\u003eWho Uses Accounting Data 1-4\u003c\/p\u003e \u003cp\u003eData Analytics 1-5\u003c\/p\u003e \u003cp\u003e1.2 The Building Blocks of Accounting 1-7\u003c\/p\u003e \u003cp\u003eEthics in Financial Reporting 1-7\u003c\/p\u003e \u003cp\u003eAccounting Standards 1-8\u003c\/p\u003e \u003cp\u003eMeasurement Principles 1-9\u003c\/p\u003e \u003cp\u003eAssumptions 1-9\u003c\/p\u003e \u003cp\u003e1.3 The Accounting Equation 1-12\u003c\/p\u003e \u003cp\u003eAssets 1-12\u003c\/p\u003e \u003cp\u003eLiabilities 1-13\u003c\/p\u003e \u003cp\u003eEquity 1-13\u003c\/p\u003e \u003cp\u003e1.4 Analyzing Business Transactions 1-14\u003c\/p\u003e \u003cp\u003eAccounting Transactions 1-15\u003c\/p\u003e \u003cp\u003eTransaction Analysis 1-16\u003c\/p\u003e \u003cp\u003eSummary of Transactions 1-21\u003c\/p\u003e \u003cp\u003e1.5 Financial Statements 1-22\u003c\/p\u003e \u003cp\u003eIncome Statement 1-24\u003c\/p\u003e \u003cp\u003eRetained Earnings Statement 1-24\u003c\/p\u003e \u003cp\u003eStatement of Financial Position 1-24\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows 1-25\u003c\/p\u003e \u003cp\u003eComprehensive Income Statement 1-25\u003c\/p\u003e \u003cp\u003eAppendix 1A: Career Opportunities in Accounting 1-27\u003c\/p\u003e \u003cp\u003ePublic Accounting 1-27\u003c\/p\u003e \u003cp\u003ePrivate Accounting 1-28\u003c\/p\u003e \u003cp\u003eGovernmental Accounting 1-28\u003c\/p\u003e \u003cp\u003eForensic Accounting 1-28\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 1-48\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 The Recording Process 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccidents Happen: Bank of Taiwan 2-1\u003c\/p\u003e \u003cp\u003e2.1 Accounts, Debits, and Credits 2-2\u003c\/p\u003e \u003cp\u003eThe Account 2-2\u003c\/p\u003e \u003cp\u003eDebits and Credits 2-3\u003c\/p\u003e \u003cp\u003eEquity Relationships 2-7\u003c\/p\u003e \u003cp\u003eSummary of Debit\/Credit Rules 2-7\u003c\/p\u003e \u003cp\u003e2.2 The Journal 2-8\u003c\/p\u003e \u003cp\u003eThe Recording Process 2-8\u003c\/p\u003e \u003cp\u003eThe Journal 2-9\u003c\/p\u003e \u003cp\u003e2.3 The Ledger and Posting 2-11\u003c\/p\u003e \u003cp\u003eThe Ledger 2-11\u003c\/p\u003e \u003cp\u003ePosting 2-13\u003c\/p\u003e \u003cp\u003eChart of Accounts 2-14\u003c\/p\u003e \u003cp\u003eThe Recording Process Illustrated 2-14\u003c\/p\u003e \u003cp\u003eSummary Illustration of Journalizing and Posting 2-20\u003c\/p\u003e \u003cp\u003e2.4 The Trial Balance 2-22\u003c\/p\u003e \u003cp\u003eLimitations of a Trial Balance 2-23\u003c\/p\u003e \u003cp\u003eLocating Errors 2-23\u003c\/p\u003e \u003cp\u003eCurrency Signs and Underlining 2-23\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 2-47\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Adjusting the Accounts 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Was Your Profit? 3-1\u003c\/p\u003e \u003cp\u003e3.1 Accrual-Basis Accounting and Adjusting Entries 3-2\u003c\/p\u003e \u003cp\u003eFiscal and Calendar Years 3-3\u003c\/p\u003e \u003cp\u003eAccrual- versus Cash-Basis Accounting 3-3\u003c\/p\u003e \u003cp\u003eRecognizing Revenues and Expenses 3-3\u003c\/p\u003e \u003cp\u003eThe Need for Adjusting Entries 3-6\u003c\/p\u003e \u003cp\u003eTypes of Adjusting Entries 3-6\u003c\/p\u003e \u003cp\u003e3.2 Adjusting Entries for Deferrals 3-7\u003c\/p\u003e \u003cp\u003ePrepaid Expenses 3-7\u003c\/p\u003e \u003cp\u003eUnearned Revenues 3-11\u003c\/p\u003e \u003cp\u003e3.3 Adjusting Entries for Accruals 3-14\u003c\/p\u003e \u003cp\u003eAccrued Revenues 3-14\u003c\/p\u003e \u003cp\u003eAccrued Expenses 3-16\u003c\/p\u003e \u003cp\u003eSummary of Basic Relationships 3-19\u003c\/p\u003e \u003cp\u003e3.4 Adjusted Trial Balance and Financial Statements 3-22\u003c\/p\u003e \u003cp\u003ePreparing the Adjusted Trial Balance 3-23\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements 3-23\u003c\/p\u003e \u003cp\u003eAppendix 3A: Alternative Treatment of Deferrals 3-26\u003c\/p\u003e \u003cp\u003ePrepaid Expenses 3-27\u003c\/p\u003e \u003cp\u003eUnearned Revenues 3-28\u003c\/p\u003e \u003cp\u003eSummary of Additional Adjustment Relationships 3-29\u003c\/p\u003e \u003cp\u003eAppendix 3B: Financial Reporting Concepts 3-30\u003c\/p\u003e \u003cp\u003eQualities of Useful Information 3-30\u003c\/p\u003e \u003cp\u003eAssumptions in Financial Reporting 3-31\u003c\/p\u003e \u003cp\u003ePrinciples in Financial Reporting 3-31\u003c\/p\u003e \u003cp\u003eCost Constraint 3-32\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 3-58\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Completing the Accounting Cycle 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSpeaking the Same Language: IASB 4-1\u003c\/p\u003e \u003cp\u003e4.1 The Worksheet 4-3\u003c\/p\u003e \u003cp\u003eSteps in Preparing a Worksheet 4-3\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements from a Worksheet 4-11\u003c\/p\u003e \u003cp\u003ePreparing Adjusting Entries from a Worksheet 4-12\u003c\/p\u003e \u003cp\u003e4.2 Closing the Books 4-13\u003c\/p\u003e \u003cp\u003ePreparing Closing Entries 4-13\u003c\/p\u003e \u003cp\u003ePosting Closing Entries 4-15\u003c\/p\u003e \u003cp\u003ePreparing a Post-Closing Trial Balance 4-17\u003c\/p\u003e \u003cp\u003e4.3 The Accounting Cycle and Correcting Entries 4-20\u003c\/p\u003e \u003cp\u003eSummary of the Accounting Cycle 4-20\u003c\/p\u003e \u003cp\u003eReversing Entries—An Optional Step 4-20\u003c\/p\u003e \u003cp\u003eCorrecting Entries—An Avoidable Step 4-20\u003c\/p\u003e \u003cp\u003e4.4 Classified Statement of Financial Position 4-24\u003c\/p\u003e \u003cp\u003eIntangible Assets 4-25\u003c\/p\u003e \u003cp\u003eProperty, Plant, and Equipment 4-26\u003c\/p\u003e \u003cp\u003eLong-Term Investments 4-26\u003c\/p\u003e \u003cp\u003eCurrent Assets 4-26\u003c\/p\u003e \u003cp\u003eEquity 4-27\u003c\/p\u003e \u003cp\u003eNon-Current Liabilities 4-27\u003c\/p\u003e \u003cp\u003eCurrent Liabilities 4-28\u003c\/p\u003e \u003cp\u003eAppendix 4A: Reversing Entries 4-30\u003c\/p\u003e \u003cp\u003eReversing Entries Example 4-30\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 4-59\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Accounting for Merchandise Operations 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWho Doesn’t Shop?: Carrefour 5-1\u003c\/p\u003e \u003cp\u003e5.1 Merchandising Operations and Inventory Systems 5-3\u003c\/p\u003e \u003cp\u003eOperating Cycles 5-3\u003c\/p\u003e \u003cp\u003eFlow of Costs 5-4\u003c\/p\u003e \u003cp\u003e5.2 Recording Purchases Under a Perpetual System 5-7\u003c\/p\u003e \u003cp\u003eFreight Costs 5-8\u003c\/p\u003e \u003cp\u003ePurchase Returns and Allowances 5-9\u003c\/p\u003e \u003cp\u003ePurchase Discounts 5-10\u003c\/p\u003e \u003cp\u003eSummary of Purchasing Transactions 5-11\u003c\/p\u003e \u003cp\u003e5.3 Recording Sales Under a Perpetual System 5-11\u003c\/p\u003e \u003cp\u003eSales Returns and Allowances 5-13\u003c\/p\u003e \u003cp\u003eSales Discounts 5-14\u003c\/p\u003e \u003cp\u003eData Analytics and Credit Sales 5-15\u003c\/p\u003e \u003cp\u003e5.4 The Accounting Cycle for a Merchandising Company 5-16\u003c\/p\u003e \u003cp\u003eAdjusting Entries 5-16\u003c\/p\u003e \u003cp\u003eClosing Entries 5-17\u003c\/p\u003e \u003cp\u003eSummary of Merchandising Entries 5-17\u003c\/p\u003e \u003cp\u003e5.5 Financial Statements for a Merchandiser 5-19\u003c\/p\u003e \u003cp\u003eIncome Statement 5-19\u003c\/p\u003e \u003cp\u003eClassified Statement of Financial Position 5-23\u003c\/p\u003e \u003cp\u003eAppendix 5A: Worksheet for a Merchandising Company 5-25\u003c\/p\u003e \u003cp\u003eUsing a Worksheet 5-25\u003c\/p\u003e \u003cp\u003eAppendix 5B: Periodic Inventory System 5-26\u003c\/p\u003e \u003cp\u003eDetermining Cost of Goods Sold Under a Periodic System 5-27\u003c\/p\u003e \u003cp\u003eRecording Merchandise Transactions 5-28\u003c\/p\u003e \u003cp\u003eRecording Purchases of Merchandise 5-28\u003c\/p\u003e \u003cp\u003eRecording Sales of Merchandise 5-29\u003c\/p\u003e \u003cp\u003eJournalizing and Posting Closing Entries 5-29\u003c\/p\u003e \u003cp\u003eUsing a Worksheet 5-31\u003c\/p\u003e \u003cp\u003eAppendix 5C: Adjusting Entries for Credit Sales with Returns and Allowances 5-33\u003c\/p\u003e \u003cp\u003eData Analytics in Action 5-54\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 5-58\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Inventories 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e“Where Is That Spare Bulldozer Blade?”:\u003c\/p\u003e \u003cp\u003eKomatsu 6-1\u003c\/p\u003e \u003cp\u003e6.1 Classifying and Determining Inventory 6-2\u003c\/p\u003e \u003cp\u003eClassifying Inventory 6-2\u003c\/p\u003e \u003cp\u003eDetermining Inventory Quantities 6-4\u003c\/p\u003e \u003cp\u003e6.2 Inventory Methods and Financial Effects 6-7\u003c\/p\u003e \u003cp\u003eSpecific Identification 6-7\u003c\/p\u003e \u003cp\u003eCost Flow Assumptions 6-8\u003c\/p\u003e \u003cp\u003eFinancial Statement and Tax Effects of Cost Flow Methods 6-11\u003c\/p\u003e \u003cp\u003eUsing Inventory Cost Flow Methods Consistently 6-13\u003c\/p\u003e \u003cp\u003e6.3 Effects of Inventory Errors 6-14\u003c\/p\u003e \u003cp\u003eIncome Statement Effects 6-14\u003c\/p\u003e \u003cp\u003eStatement of Financial Position Effects 6-15\u003c\/p\u003e \u003cp\u003e6.4 Inventory Statement Presentation and Analysis 6-16\u003c\/p\u003e \u003cp\u003ePresentation 6-16\u003c\/p\u003e \u003cp\u003eLower of Cost or Net Realizable Value 6-16\u003c\/p\u003e \u003cp\u003eFinancial Analysis and Data Analytics 6-17\u003c\/p\u003e \u003cp\u003eAppendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-21\u003c\/p\u003e \u003cp\u003eFirst-In, First-Out (FIFO) 6-21\u003c\/p\u003e \u003cp\u003eAverage-Cost 6-22\u003c\/p\u003e \u003cp\u003eAppendix 6B: Estimating Inventories 6-23\u003c\/p\u003e \u003cp\u003eGross Profit Method 6-23\u003c\/p\u003e \u003cp\u003eRetail Inventory Method 6-24\u003c\/p\u003e \u003cp\u003eAppendix 6C: LIFO Inventory Method 6-25\u003c\/p\u003e \u003cp\u003eData Analytics in Action 6-47\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 6-50\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Fraud, Internal Control, and Cash 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMinding the Money at Nick’s: Nick’s Steakhouse and Pizza 7-1\u003c\/p\u003e \u003cp\u003e7.1 Fraud and Internal Control 7-2\u003c\/p\u003e \u003cp\u003eFraud 7-3\u003c\/p\u003e \u003cp\u003eInternal Control 7-3\u003c\/p\u003e \u003cp\u003ePrinciples of Internal Control Activities 7-4\u003c\/p\u003e \u003cp\u003eData Analytics and Internal Controls 7-10\u003c\/p\u003e \u003cp\u003eLimitations of Internal Control 7-10\u003c\/p\u003e \u003cp\u003e7.2 Cash Controls 7-11\u003c\/p\u003e \u003cp\u003eCash Receipts Controls 7-11\u003c\/p\u003e \u003cp\u003eCash Disbursements Controls 7-14\u003c\/p\u003e \u003cp\u003ePetty Cash Fund 7-16\u003c\/p\u003e \u003cp\u003e7.3 Control Features of a Bank Account 7-19\u003c\/p\u003e \u003cp\u003eMaking Bank Deposits 7-19\u003c\/p\u003e \u003cp\u003eWriting Checks 7-20\u003c\/p\u003e \u003cp\u003eElectronic Banking 7-21\u003c\/p\u003e \u003cp\u003eBank Statements 7-21\u003c\/p\u003e \u003cp\u003eReconciling the Bank Account 7-22\u003c\/p\u003e \u003cp\u003e7.4 Reporting Cash 7-27\u003c\/p\u003e \u003cp\u003eCash Equivalents 7-27\u003c\/p\u003e \u003cp\u003eRestricted Cash 7-28\u003c\/p\u003e \u003cp\u003eData Analytics in Action 7-46\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 7-49\u003c\/p\u003e \u003cp\u003eAppendix 9A: Exchange of Plant Assets 9-26\u003c\/p\u003e \u003cp\u003eLoss Treatment 9-27\u003c\/p\u003e \u003cp\u003eGain Treatment 9-27\u003c\/p\u003e \u003cp\u003eData Analytics in Action 9-47\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 9-50\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Accounting for Receivables 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAre You Going to Pay Me—or Not?: BNP Paribas 8-1\u003c\/p\u003e \u003cp\u003e8.1 Recognition of Accounts Receivable 8-2\u003c\/p\u003e \u003cp\u003eTypes of Receivables 8-3\u003c\/p\u003e \u003cp\u003eRecognizing Accounts Receivable 8-3\u003c\/p\u003e \u003cp\u003e8.2 Valuation and Disposition of Accounts Receivable 8-5\u003c\/p\u003e \u003cp\u003eValuing Accounts Receivable 8-5\u003c\/p\u003e \u003cp\u003eDisposing of Accounts Receivable 8-12\u003c\/p\u003e \u003cp\u003e8.3 Notes Receivable 8-15\u003c\/p\u003e \u003cp\u003eDetermining the Maturity Date 8-16\u003c\/p\u003e \u003cp\u003eComputing Interest 8-16\u003c\/p\u003e \u003cp\u003eRecognizing Notes Receivable 8-17\u003c\/p\u003e \u003cp\u003eValuing Notes Receivable 8-17\u003c\/p\u003e \u003cp\u003eDisposing of Notes Receivable 8-17\u003c\/p\u003e \u003cp\u003e8.4 Presentation and Analysis 8-20\u003c\/p\u003e \u003cp\u003ePresentation 8-20\u003c\/p\u003e \u003cp\u003eAnalysis 8-20\u003c\/p\u003e \u003cp\u003eData Analytics and Receivables Management 8-21\u003c\/p\u003e \u003cp\u003eData Analytics in Action 8-38\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 8-41\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Plant Assets, Natural Resources, and Intangible Assets 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Much for a Ride to the Beach?: Rent-A-Wreck 9-1\u003c\/p\u003e \u003cp\u003e9.1 Plant Asset Expenditures 9-2\u003c\/p\u003e \u003cp\u003eDetermining the Cost of Plant Assets 9-3\u003c\/p\u003e \u003cp\u003eExpenditures During Useful Life 9-6\u003c\/p\u003e \u003cp\u003e9.2 Depreciation Methods 9-7\u003c\/p\u003e \u003cp\u003eFactors in Computing Depreciation 9-8\u003c\/p\u003e \u003cp\u003eDepreciation Methods 9-9\u003c\/p\u003e \u003cp\u003eComponent Depreciation 9-13\u003c\/p\u003e \u003cp\u003eDepreciation and Income Taxes 9-14\u003c\/p\u003e \u003cp\u003eRevaluation of Plant Assets 9-14\u003c\/p\u003e \u003cp\u003eRevising Periodic Depreciation 9-15\u003c\/p\u003e \u003cp\u003e9.3 Plant Asset Disposals 9-16\u003c\/p\u003e \u003cp\u003eRetirement of Plant Assets 9-17\u003c\/p\u003e \u003cp\u003eSale of Plant Assets 9-18\u003c\/p\u003e \u003cp\u003e9.4 Natural Resources and Intangible Assets 9-19\u003c\/p\u003e \u003cp\u003eNatural Resources and Depletion 9-20\u003c\/p\u003e \u003cp\u003eIntangible Assets 9-21\u003c\/p\u003e \u003cp\u003e9.5 Statement Presentation and Analysis 9-25\u003c\/p\u003e \u003cp\u003ePresentation 9-25\u003c\/p\u003e \u003cp\u003eAnalysis 9-26  \u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Current Liabilities 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancing His Dreams: Wilbert Murdock 10-1\u003c\/p\u003e \u003cp\u003e10.1 Accounting for Current Liabilities 10-2\u003c\/p\u003e \u003cp\u003eWhat Is a Current Liability? 10-2\u003c\/p\u003e \u003cp\u003eNotes Payable 10-3\u003c\/p\u003e \u003cp\u003eValue-Added and Sales Taxes Payable 10-4\u003c\/p\u003e \u003cp\u003eUnearned Revenues 10-5\u003c\/p\u003e \u003cp\u003eSalaries and Wages 10-6\u003c\/p\u003e \u003cp\u003eCurrent Maturities of Long-Term Debt 10-8\u003c\/p\u003e \u003cp\u003e10.2 Reporting and Analyzing Current Liabilities 10-8\u003c\/p\u003e \u003cp\u003eReporting Uncertainty 10-8\u003c\/p\u003e \u003cp\u003eReporting of Current Liabilities 10-10\u003c\/p\u003e \u003cp\u003eAnalysis of Current Liabilities 10-11\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 10-27\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Non-Current Liabilities 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAre We Living on Borrowed Time? 11-1\u003c\/p\u003e \u003cp\u003e11.1 Overview of Bonds 11-2\u003c\/p\u003e \u003cp\u003eTypes of Bonds 11-3\u003c\/p\u003e \u003cp\u003eIssuing Procedures 11-3\u003c\/p\u003e \u003cp\u003eBond Trading 11-4\u003c\/p\u003e \u003cp\u003eDetermining the Market Price of a Bond 11-5\u003c\/p\u003e \u003cp\u003e11.2 Accounting for Bond Transactions 11-7\u003c\/p\u003e \u003cp\u003eIssuing Bonds at Face Value 11-7\u003c\/p\u003e \u003cp\u003eDiscount or Premium on Bonds 11-8\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Discount 11-9\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Premium 11-10\u003c\/p\u003e \u003cp\u003eRedeeming Bonds 11-12\u003c\/p\u003e \u003cp\u003e11.3 Accounting for Non-Current Liabilities 11-13\u003c\/p\u003e \u003cp\u003eLong-Term Notes Payable 11-13\u003c\/p\u003e \u003cp\u003eLease Liabilities 11-15\u003c\/p\u003e \u003cp\u003e11.4 Reporting and Analyzing Non-Current Liabilities 11-16\u003c\/p\u003e \u003cp\u003ePresentation 11-16\u003c\/p\u003e \u003cp\u003eAnalysis 11-16\u003c\/p\u003e \u003cp\u003eDebt and Equity Financing 11-17\u003c\/p\u003e \u003cp\u003eAppendix 11A: Effective-Interest Method of Bond Amortization 11-19\u003c\/p\u003e \u003cp\u003eAmortizing Bond Discount 11-19\u003c\/p\u003e \u003cp\u003eAmortizing Bond Premium 11-21\u003c\/p\u003e \u003cp\u003eAppendix 11B: Straight-Line Amortization 11-22\u003c\/p\u003e \u003cp\u003eAmortizing Bond Discount 11-22\u003c\/p\u003e \u003cp\u003eAmortizing Bond Premium 11-23\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 11-40\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Corporations: Organization, Share Transactions, and Equity 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTo the Victor Go the Spoils: adidas 12-1\u003c\/p\u003e \u003cp\u003e12.1 The Corporate Form of Organization 12-2\u003c\/p\u003e \u003cp\u003eCharacteristics of a Corporation 12-3\u003c\/p\u003e \u003cp\u003eForming a Corporation 12-6\u003c\/p\u003e \u003cp\u003eShareholder Rights 12-6\u003c\/p\u003e \u003cp\u003eShare Issue Considerations 12-8\u003c\/p\u003e \u003cp\u003eCorporate Capital 12-10\u003c\/p\u003e \u003cp\u003e12.2 Accounting for Share Transactions 12-12\u003c\/p\u003e \u003cp\u003eAccounting for Ordinary Shares 12-12\u003c\/p\u003e \u003cp\u003eAccounting for Preference Shares 12-14\u003c\/p\u003e \u003cp\u003eAccounting for Treasury Shares 12-15\u003c\/p\u003e \u003cp\u003e12.3 Accounting for Dividends and Splits 12-19\u003c\/p\u003e \u003cp\u003eAccounting for Cash Dividends 12-19\u003c\/p\u003e \u003cp\u003eDividend Preferences 12-21\u003c\/p\u003e \u003cp\u003eAccounting for Share Dividends 12-24\u003c\/p\u003e \u003cp\u003eAccounting for Share Splits 12-26\u003c\/p\u003e \u003cp\u003e12.4 Reporting and Analyzing Equity 12-28\u003c\/p\u003e \u003cp\u003eRetained Earnings 12-28\u003c\/p\u003e \u003cp\u003ePresentation of Statement of Financial Position 12-29\u003c\/p\u003e \u003cp\u003eAnalysis 12-31\u003c\/p\u003e \u003cp\u003eAppendix 12A: Statement of Changes in Equity 12-32\u003c\/p\u003e \u003cp\u003eAppendix 12B: Book Value—Another per Share Amount 12-33\u003c\/p\u003e \u003cp\u003eBook Value per Share 12-33\u003c\/p\u003e \u003cp\u003eBook Value versus Market Price 12-34\u003c\/p\u003e \u003cp\u003eData Analytics in Action 12-58\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 12-61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Investments 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePlaying for Fun and Profit: Sony 13-1\u003c\/p\u003e \u003cp\u003e13.1 Debt Investments 13-2\u003c\/p\u003e \u003cp\u003eWhy Companies Invest 13-3\u003c\/p\u003e \u003cp\u003eClassification and Measurement of Investments 13-4\u003c\/p\u003e \u003cp\u003eAccounting for Debt Investments 13-4\u003c\/p\u003e \u003cp\u003e13.2 Share Investments 13-7\u003c\/p\u003e \u003cp\u003eHoldings of Less than 20% 13-7\u003c\/p\u003e \u003cp\u003eHoldings Between 20% and 50% 13-9\u003c\/p\u003e \u003cp\u003eHoldings of More than 50% 13-10\u003c\/p\u003e \u003cp\u003e13.3 Valuing and Reporting Investments 13-12\u003c\/p\u003e \u003cp\u003eCategories of Securities 13-12\u003c\/p\u003e \u003cp\u003eStatement of Financial Position Presentation 13-18\u003c\/p\u003e \u003cp\u003ePresentation of Realized and Unrealized Gain or Loss 13-19\u003c\/p\u003e \u003cp\u003eClassified Statement of Financial Position 13-20\u003c\/p\u003e \u003cp\u003eAppendix 13A: Preparing Consolidated Financial Statements 13-22\u003c\/p\u003e \u003cp\u003eConsolidated Statement of Financial Position 13-22\u003c\/p\u003e \u003cp\u003eConsolidated Income Statement 13-26\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 13-43\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Statement of Cash Flows 14-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Should We Do with This Cash?: Keyence 14-1\u003c\/p\u003e \u003cp\u003e14.1 Statement of Cash Flows: Usefulness and Format 14-3\u003c\/p\u003e \u003cp\u003eUsefulness of the Statement of Cash Flows 14-3\u003c\/p\u003e \u003cp\u003eClassification of Cash Flows 14-3\u003c\/p\u003e \u003cp\u003eSignificant Non-Cash Activities 14-5\u003c\/p\u003e \u003cp\u003eFormat of the Statement of Cash Flows 14-5\u003c\/p\u003e \u003cp\u003e14.2 Preparing the Statement of Cash Flows—Indirect Method 14-7\u003c\/p\u003e \u003cp\u003eIndirect and Direct Methods 14-7\u003c\/p\u003e \u003cp\u003eIndirect Method—Computer Services International 14-8\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 14-9\u003c\/p\u003e \u003cp\u003eSummary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 14-12\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 14-13\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 14-14\u003c\/p\u003e \u003cp\u003e14.3 Using Cash Flows to Evaluate a Company 14-17\u003c\/p\u003e \u003cp\u003eFree Cash Flow 14-17\u003c\/p\u003e \u003cp\u003eAppendix 14A: Statement of Cash Flows—Direct Method 14-19\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 14-21\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 14-25\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 14-26\u003c\/p\u003e \u003cp\u003eAppendix 14B: Statement of Cash Flows—T-Account Approach 14-26\u003c\/p\u003e \u003cp\u003eData Analytics in Action 14-48\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 14-51\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Financial Analysis: The Big Picture 15-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMaking Money the Old-Fashioned Way: Li Ka-shing 15-1\u003c\/p\u003e \u003cp\u003e15.1 Basics of Financial Statement Analysis 15-2\u003c\/p\u003e \u003cp\u003eNeed for Comparative Analysis 15-3\u003c\/p\u003e \u003cp\u003eTools of Analysis 15-3\u003c\/p\u003e \u003cp\u003eHorizontal Analysis 15-3\u003c\/p\u003e \u003cp\u003eVertical Analysis 15-6\u003c\/p\u003e \u003cp\u003e15.2 Ratio Analysis 15-9\u003c\/p\u003e \u003cp\u003eLiquidity Ratios 15-9\u003c\/p\u003e \u003cp\u003eProfitability Ratios 15-13\u003c\/p\u003e \u003cp\u003eSolvency Ratios 15-16\u003c\/p\u003e \u003cp\u003eSummary of Ratios 15-18\u003c\/p\u003e \u003cp\u003e15.3 Sustainable Income 15-20\u003c\/p\u003e \u003cp\u003eDiscontinued Operations 15-21\u003c\/p\u003e \u003cp\u003eChanges in Accounting Principle 15-22\u003c\/p\u003e \u003cp\u003eComprehensive Income 15-22\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 15-48\u003c\/p\u003e \u003cp\u003eAppendix A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited A-1\u003c\/p\u003e \u003cp\u003eAppendix B Specimen Financial Statements: Nestlé SA B-1\u003c\/p\u003e \u003cp\u003eAppendix C Specimen Financial Statements: Delfi Limited C-1\u003c\/p\u003e \u003cp\u003eAppendix D Specimen Financial Statements: Apple Inc. D-1\u003c\/p\u003e \u003cp\u003eAppendix E Time Value of Money E-1\u003c\/p\u003e \u003cp\u003eE.1 Interest and Future Values E-1\u003c\/p\u003e \u003cp\u003eNature of Interest E-1\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Amount E-3\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity E-5\u003c\/p\u003e \u003cp\u003eE.2 Present Value Concepts E-7\u003c\/p\u003e \u003cp\u003ePresent Value Variables E-7\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Amount E-8\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity E-10\u003c\/p\u003e \u003cp\u003eTime Periods and Discounting E-12\u003c\/p\u003e \u003cp\u003ePresent Value of a Long-Term Note or Bond E-12\u003c\/p\u003e \u003cp\u003eE.3 Using Financial Calculators E-15\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Sum E-15\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity E-16\u003c\/p\u003e \u003cp\u003eUseful Applications of the Financial Calculator E-17\u003c\/p\u003e \u003cp\u003eAppendix F Accounting for Partnerships F-1\u003c\/p\u003e \u003cp\u003eF.1 Forming a Partnership F-1\u003c\/p\u003e \u003cp\u003eCharacteristics of Partnerships F-2\u003c\/p\u003e \u003cp\u003eOrganizations with Partnership Characteristics F-3\u003c\/p\u003e \u003cp\u003eAdvantages and Disadvantages of Partnerships F-4\u003c\/p\u003e \u003cp\u003eThe Partnership Agreement F-5\u003c\/p\u003e \u003cp\u003eAccounting for a Partnership Formation F-5\u003c\/p\u003e \u003cp\u003eF.2 Accounting for Net Income or Net Loss F-6\u003c\/p\u003e \u003cp\u003eDividing Net Income or Net Loss F-6\u003c\/p\u003e \u003cp\u003ePartnership Financial Statements F-9\u003c\/p\u003e \u003cp\u003eF.3 Liquidation of a Partnership F-10\u003c\/p\u003e \u003cp\u003eNo Capital Deficiency F-11\u003c\/p\u003e \u003cp\u003eCapital Deficiency F-12\u003c\/p\u003e \u003cp\u003eF.4 Admissions and Withdrawals of Partners F-14\u003c\/p\u003e \u003cp\u003eAdmission of a Partner F-15\u003c\/p\u003e \u003cp\u003eWithdrawal of a Partner F-18\u003c\/p\u003e \u003cp\u003eAppendix G Subsidiary Ledgers and Special Journals G-1\u003c\/p\u003e \u003cp\u003eG.1 Subsidiary Ledgers G-1\u003c\/p\u003e \u003cp\u003eSubsidiary Ledger Example G-2\u003c\/p\u003e \u003cp\u003eAdvantages of Subsidiary Ledgers G-3\u003c\/p\u003e \u003cp\u003eG.2 Special Journals G-4\u003c\/p\u003e \u003cp\u003eSales Journal G-5\u003c\/p\u003e \u003cp\u003eCash Receipts Journal G-7\u003c\/p\u003e \u003cp\u003ePurchases Journal G-11\u003c\/p\u003e \u003cp\u003eCash Payments Journal G-13\u003c\/p\u003e \u003cp\u003eEffects of Special Journals on the General Journal G-16\u003c\/p\u003e \u003cp\u003eCybersecurity: A Final Comment G-17\u003c\/p\u003e \u003cp\u003eSubject Index I-1\u003c\/p\u003e \u003cp\u003eCompany Index I-13\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989208940773,"sku":"NP9781119787051","price":111.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119787051.jpg?v=1761783214","url":"https:\/\/k12savings.com\/es\/products\/financial-accounting-with-international-financial-reporting-standards-isbn-9781119787051","provider":"K12savings","version":"1.0","type":"link"}