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Intermediate Accounting, Volume 2, 5th Edition By Kin Lo; George Fisher | TEST BANK

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Intermediate Accounting, Volume 2, 5th Edition By Kin Lo; George Fisher | TEST BANK How can we better establish the flow of ideas in intermediate accounting? One way is to apply more accounting theo... ry to help explain the “why” behind accounting standards and practices. Inherently, humans are inquisitive beings who want to know not just how things work, but also why things work a particular way. When students understand “why,” they are better able to find connections between different ideas and internalize those ideas with the rest of their accumulated knowledge and experiences. Current Liabilities and Contingencies Non-current Financial Liabilities Equities Complex Financial Instruments Earnings per Share Pensions and Other Employee Future Benefits Accounting for Leases Accounting for Income Taxes Accounting Changes Statement of Cash Flows [Show More]

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