Intermediate Accounting Volume 1 12th Edition by Donald Kieso, Jerry Weygandt, Terry Warfield, Irene Wiecek, Bruce McConomy 1119496335 9781119496335

Intermediate Accounting Volume 1 12th Edition by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy – Ebook PDF Instant Download/DeliveryISBN:  1119496335, 9781119496335 

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ISBN-10 :  1119496335 

ISBN-13 :  9781119496335

Author:  Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy 

Intermediate Accounting, 12th Edition, Volume 1, continues to be the number one intermediate accounting resource in the Canadian market. Viewed as the most reliable resource by accounting students, faculty, and professionals, this course helps students understand, prepare, and use financial information by linking education with the real-world accounting environment. This new edition now incorporates new data analytics content and up-to-date coverage of leases and revenue recognition.

Intermediate Accounting Volume 1 12th Table of contents:

Chapter 1: The Canadian Financial Reporting Environment
Financial Statements and Financial Reporting
Standard Setting
Generally Accepted Accounting Principles
Challenges and Opportunities for the Accounting Profession
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Cases
Research and Analysis
Chapter 2: Conceptual Framework Underlying Financial Reporting
Conceptual Framework
Qualitative Characteristics of Useful Information
Elements of Financial Statements
Foundational Principles
Financial Reporting Issues
IFRS/ASPE Comparison
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Research and Analysis
Chapter 3: Measurement
Measuring Financial Statement Elements
Measuring Fair Value Using IFRS 13
Present Value Concepts
IFRS/ASPE Comparison
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Research and Analysis
Chapter 4: Reporting Financial Performance
Performance
Quality of Earnings/Information
Measurement of Income
Discontinued Operations
The Statement of Income and the Statement of Comprehensive Income
The Statement of Retained Earnings and the Statement of Changes in Equity
Disclosure and Analysis
IFRS/ASPE Comparison
Appendix 4A Application of the Cash and Accrual Bases of Accounting
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Analysis
Chapter 5: Financial Position and Cash Flows
Usefulness of the Statements of Financial Position and Cash Flows from a Business Perspective
Usefulness and Limitations of the Statement of Financial Position
Classification in the Statement of Financial Position
Preparation of the Classified Statement of Financial Position (Balance Sheet)
Other Required Disclosures
Techniques of Disclosure
Purpose, Content, and Format of a Statement of Cash Flows
Preparation of the Statement of Cash Flows
Usefulness of the Statement of Cash Flows
IFRS/ASPE Comparison
Appendix 5A Ratio Analysis: A Reference
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
Cumulative Coverage and Task-Based Simulation: Chapters 3 to 5 and Appendix C
Chapter 6: Revenue Recognition
Understanding the Nature of Sales Transactions from a Business Perspective
The Asset-Liability Approach to Revenue Recognition: An Overview of the Five-Step Process
Identifying the Contract with Customers—Step 1
Identifying Separate Performance Obligations—Step 2
Determining the Transaction Price—Step 3
Allocating the Transaction Price to Separate Performance Obligations—Step 4
Recognizing Revenue When (or As) Each Performance Obligation Is Satisfied—Step 5
Earnings Approach to Revenue Recognition
Other Revenue Recognition Issues
Presentation and Disclosure
IFRS/ASPE Comparison
Appendix 6A Long-Term Contracts
Percentage-of-Completion Method
Zero-Profit Method
Completed-Contract Method
Losses on Long-Term Contracts
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
Chapter 7: Cash and Receivables
Understanding Cash and Accounts Receivable
Cash
Receivables
Recognition and Measurement of Accounts Receivable
Impairment of Accounts Receivable
Notes and Loans Receivable
Derecognition of Receivables
Presentation, Disclosure, and Analysis of Receivables
IFRS/ASPE Comparison
Appendix 7A Methods for Controlling Cash
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
Chapter 8: Inventory
Understanding Inventory
Recognition of Physical Goods Included in Inventory
Inventory Errors
Measurement of Inventory—Costs Included
Measurement and Inventory Accounting Systems
Measurement and Cost Formulas
Measurement and the Lower of Cost and Net Realizable Value (LC&NRV) Principle
Exceptions to Lower of Cost and Net Realizable Value
Measuring Inventory Using Estimates
Presentation, Disclosure, and Analysis
IFRS/ASPE Comparison
Appendix 8A The Retail Inventory Method of Estimating Inventory Cost
Appendix 8B Accounting Guidance for Specific Inventory
Review and Practice
Summary of Learning Objectives
Practice Problem 8.1
Practice Problem 8.2
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
Chapter 9: Investments
Understanding Investments
Measurement—Cost/Amortized Cost Model
Measurement—Fair Value Through Net Income (FV-NI) Model
Measurement—Fair Value Through Other Comprehensive Income (FV-OCI) Model
Measurement—Impairment Models
Strategic Investments—Investments in Associates
Strategic Investments—Investments in Subsidiaries
Presentation, Disclosure, and Analysis
IFRS/ASPE Comparison
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
Cumulative Coverage and Task-Based Simulation: Chapters 6 to 9
Chapter 10: Property, Plant, and Equipment: Accounting Model Basics
Definition and Recognition of Property, Plant, and Equipment
Cost Elements
Measurement of Cost for Nonmonetary Exchange
Measurement of Costs Associated with Specific Assets
Measurement after Acquisition
Costs Incurred after Acquisition
IFRS/ASPE Comparison
Appendix 10A Capitalization of Borrowing Costs
Appendix 10B Revaluation: The Proportionate Method
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Analysis
Chapter 11: Depreciation, Impairment, and Disposition
The Importance of Depreciation, Impairment, and Disposition from a Business Perspective
Depreciation
Depreciation—Methods of Allocation and Calculation
Depletion of Mineral Resources
Other Depreciation Issues
Impairment
Held for Sale and Derecognition
Presentation, Disclosure, and Analysis
IFRS/ASPE Comparison
Appendix 11A Depreciation and Income Tax
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Integrated Cases
Research and Analysis
Chapter 12: Intangible Assets and Goodwill
The Business Importance and Characteristics of Goodwill and Intangible Assets
Recognition and Measurement of Intangible Assets at Acquisition
Recognition and Measurement of Internally Developed Intangible Assets
Recognition and Measurement of Intangible Assets after Acquisition
Specific Intangibles

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