TY - BOOK AU - Kieso, Donald E. AU - Weygandt, Jerry J.; Warfield, Terry D. TI - Intermediate accounting : : IFRS edition SN - 978-1-119-37293-6 AV - 657.044 K54i 2018 PY - 2018/// CY - Hoboken, NJ PB - John Wiley & Sons, Inc. KW - Accounting N1 - Financial reporting and accounting standards -- Conceptual framework for financial reporting -- The accounting information system -- Income statement and related information -- Statement of financial position and statement of cash flows -- Accounting and time value of money -- Cash and receivables -- Valuation on inventories: a cost basis approach -- Inventories: additional valuation issues -- Acquisition and disposition of property, plant, and equipment -- Depreciation, impairments, and depletion -- Intangible assets -- Current liabilities, provisions, and contingencies -- Non-current liabilities -- Equity -- Dilutive securities and earnings per share -- Investments -- Revenue recognition -- Accounting for income taxes -- Accounting for pensions and postretirement benefits -- Accounting for leases -- Accounting changes and error analysis -- Statement of cash flows -- Presentation and disclosure in financial reporting ER -