Financial Accounting with International Financial Reporting Standards 4th Edition by Jerry Weygandt, Paul Kimmel, Donald Kieso ISBN 111950340X 9781119503408

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ISBN 10: 111950340X 
ISBN 13: 9781119503408
Author: Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso

While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt’s fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.

Financial Accounting with International Financial Reporting Standards 4th Table of contents:

Chapter 1: Accounting in Action
Accounting Activities and Users
The Building Blocks of Accounting
The Accounting Equation
Analyzing Business Transactions
Financial Statements
Appendix 1A: Career Opportunities in Accounting
A Look at U.S. GAAP
Chapter 2: The Recording Process
Accounts, Debits, and Credits
The Journal
The Ledger and Posting
The Trial Balance
A Look at U.S. GAAP
Chapter 3: Adjusting the Accounts
Accrual-Basis Accounting and Adjusting Entries
Adjusting Entries for Deferrals
Adjusting Entries for Accruals
Adjusted Trial Balance and Financial Statements
Appendix 3A: Alternative Treatment of Deferrals
Appendix 3B: Financial Reporting Concepts
A Look at U.S. GAAP
Chapter 4: Completing the Accounting Cycle
The Worksheet
Closing the Books
The Accounting Cycle and Correcting Entries
Classified Statement of Financial Position
Appendix 4A: Reversing Entries
A Look at U.S. GAAP
Chapter 5: Accounting for Merchandise Operations
Merchandising Operations and Inventory Systems
Recording Purchases Under a Perpetual System
Recording Sales Under a Perpetual System
The Accounting Cycle for a Merchandising Company
Financial Statements for a Merchandiser
Appendix 5A: Worksheet for a Merchandising Company
Appendix 5B: Periodic Inventory System
A Look at U.S. GAAP
Chapter 6: Inventories
Classifying and Determining Inventory
Inventory Methods and Financial Effects
Effects of Inventory Errors
Inventory Statement Presentation and Analysis
Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems
Appendix 6B: Estimating Inventories
Appendix 6C: LIFO Inventory Method
A Look at U.S. GAAP
Chapter 7: Fraud, Internal Control, and Cash
Fraud and Internal Control
Cash Controls
Control Features of a Bank Account
Reporting Cash
A Look at U.S. GAAP
Chapter 8: Accounting for Receivables
Recognition of Accounts Receivable
Valuation and Disposition of Accounts Receivable
Notes Receivable
Presentation and Analysis
A Look at U.S. GAAP
Chapter 9: Plant Assets, Natural Resources, and Intangible Assets
Plant Asset Expenditures
Depreciation Methods
Plant Asset Disposals
Natural Resources and Intangible Assets
Statement Presentation and Analysis
Appendix 9A: Exchange of Plant Assets
A Look at U.S. GAAP
Chapter 10: Current Liabilities
Accounting for Current Liabilities
Reporting and Analyzing Current Liabilities
A Look at U.S. GAAP
Chapter 11: Non-Current Liabilities
Overview of Bonds
Bond Transactions
Accounting for Non-Current Liabilities
Reporting and Analyzing Non-Current Liabilities
Appendix 11A: Effective-Interest Method of Bond Amortization
Appendix 11B: Straight-Line Amortization
A Look at U.S. GAAP
Chapter 12: Corporations: Organization, Share Transactions, and Equity
The Corporate Form of Organization
Accounting for Share Transactions
Dividends and Splits
Reporting and Analyzing Equity
Appendix 12A: Statement of Changes in Equity
Appendix 12B: Book Value—Another per Share Amount
A Look at U.S. GAAP
Chapter 13: Investments
Debt Investments
Share Investments
Valuing and Reporting Investments
Appendix 13A: Preparing Consolidated Financial Statements
A Look at U.S. GAAP
Chapter 14: Statement of Cash Flows
Statement of Cash Flows: Usefulness and Format
Preparing the Statement of Cash Flows—Indirect Method
Using Cash Flows to Evaluate a Company
Appendix 14A: Statement of Cash Flows—Direct Method
Appendix 14B: Statement of Cash Flows—T-Account Approach
A Look at U.S. GAAP
Chapter 15: Financial Analysis: The Big Picture
Basics of Financial Statement Analysis
Ratio Analysis
Sustainable Income
A Look at U.S. GAAP
Appendix A: Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited
Appendix B: Specimen Financial Statements: Nestlé SA
Appendix C: Specimen Financial Statements: Delfi Limited
Appendix D: Specimen Financial Statements: Apple Inc.
Appendix E: Time Value of Money
Interest and Future Values
Present Value Concepts
Using Financial Calculators
Appendix F: Accounting for Partnerships
Forming a Partnership
Accounting for Net Income or Net Loss
Liquidation of a Partnership
Admissions and Withdrawals of Partners
Appendix G: Subsidiary Ledgers and Special Journals
Subsidiary Ledgers
Special Journals
FEP: Account Classification and Presentation
BEP: Rapid Review

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