Intermediate Accounting, Volume 2, 13th Canadian Edition Donald Kieso [PDF] [EBOOK]

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Ebook PDF Textbook for Intermediate Accounting, Volume 2, 13ce 13th Canadian Edition by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy. ISBN-13: 978-1-119-7... 8031-1 Full PDF Download Instant - Feel Free to download with single click CHAPTER 13: Non-Financial and Current Liabilities 13.1 Understanding Non-Financial and Current Liabilities 13.2 Recognition and Measurement 13.3 Common Current Liabilities 13.4 Employee-Related Liabilities 13.5 Decommissioning and Restoration Obligations 13.6 Product Guarantees, Customer Programs, and Unearned Revenue 13.7 Contingencies, Uncertain Commitments, and Requirements for Guarantees and Other Commitments 13.8 Presentation, Disclosure, and Analytics 13.9 IFRS/ASPE Comparison Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Case Integrated Cases Research and Analysis CHAPTER 14: Long-Term Financial Liabilities 14.1 Understanding Debt Instruments 14.2 Measurement 14.3 Recognition and Derecognition 14.4 Presentation, Disclosure, and Analytics 14.5 IFRS/ASPE Comparison Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Case Integrated Cases Research and Analysis CHAPTER 15: Shareholders’ Equity 15.1 Understanding the Corporate Form, Share Capital, and Profit Distribution 15.2 Recognition, Derecognition, and Measurement 15.3 Presentation, Disclosure, and Analytics 15.4 IFRS/ASPE Comparison Appendix 15A: Par Value and Treasury Shares Appendix 15B: Accounting for Financial Reorganization Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Case Integrated Cases Research and Analysis Cumulative Coverage and Task-Based Simulation: Chapters 6 to 9 CHAPTER 16: Complex Financial Instruments 16.1 Derivatives 16.2 Debt versus Equity: Issuer Perspective 16.3 Share‐Based Compensation 16.4 IFRS/ASPE Comparison Appendix 16A: Hedging Appendix 16B: Stock Compensation Plans—Additional Complications Appendix 16C: Advanced Models for Measuring Fair Value and Disclosure of Fair Value Information Fair Value Disclosure for Financial Instruments Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Cases Integrated Cases Research and Analysis CHAPTER 17: Earnings per Share 17.1 Overview 17.2 Basic EPS 17.3 Diluted EPS 17.4 IFRS/ASPE Comparison Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Cases Integrated Cases Research and Financial Analysis Task-Based Simulation and Cumulative Coverage: Chapters 16 and 17 CHAPTER 18: Income Taxes 18.1 Income Taxes from a Business Perspective 18.2 Current Income Taxes 18.3 Deferred/Future Income Taxes 18.4 Income Tax Accounting Objectives and Analyses of Temporary Deductible Differences 18.5 Tax Rate Considerations 18.6 Income Tax Loss Carryover Benefits 18.7 Review of Deferred Tax Asset Account 18.8 Presentation, Disclosure, and Analytics 18.9 IFRS/ASPE Comparison Appendix 18A: A Comprehensive Illustration of the Future Income Taxes Method and/or the Temporary Difference Approach Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Case Integrated Case Research and Analysis CHAPTER 19: Pensions and Other Post-Employment Benefits 19.1 Overview of Pensions and Their Importance from a Business Perspective 19.2 Types of Pension Plans 19.3 Defined Benefit Obligation 19.4 Plan Assets and Plan Surplus or Deficit 19.5 Defined Benefit Cost Components 19.6 Other Defined Benefit Plans 19.7 Presentation, Disclosure, and Analytics 19.8 IFRS/ASPE Comparison Appendix 19A: Example of a One-Person Plan Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Case Integrated Case Research and Analysis CHAPTER 20: Leases 20.1 Importance of Leases from a Business Perspective 20.2 The Leasing Environment 20.3 Determination of Rental Payments 20.4 Lease Criteria for Lessees 20.5 Accounting for Right-of-Use Assets and Capital Leases 20.6 Accounting for Residual Values and Purchase Options in a Leased Asset 20.7 Accounting for Operating Leases under ASPE, and Short-Term and Low-Value Leases under IFRS 20.8 Presentation and Disclosure 20.9 Lease Criteria for Lessors 20.10 Accounting for Financing and Manufacturer/Dealer or Sales-Type Leases 20.11 Accounting for Residual Values and Purchase Options in a Financing or Manufacturer/Dealer or Sales-Type Lease 20.12 Accounting for an Operating Lease 20.13 IFRS/ASPE Comparison Appendix 20A: Other Lease Issues Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Cases Research and Analysis CHAPTER 21: Accounting Changes and Error Analysis 21.1 Changes in Accounting Policies and Estimates, and Errors 21.2 Analytics 21.3 IFRS/ASPE Comparison Appendix 21A: Error Analysis Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Integrated Cases Research and Analysis CHAPTER 22: Statement of Cash Flows 22.1 Purpose, Uses, and Importance of Cash, Cash Equivalents, and Cash Flows 22.2 Classification of Cash Flows 22.3 Format of the Statement 22.4 Basic Steps in the Preparation of the Statement of Cash Flows 22.5 Preparing a Statement of Cash Flows Using the Direct Method 22.6 Preparing a Statement of Cash Flows Using the Indirect Method 22.7 Preparing a Statement of Cash Flows Using Both Methods 22.8 Presentation 22.9 Analyzing the Statement of Cash Flows 22.10 IFRS/ASPE Comparison Appendix 22A: Using a Work Sheet to Prepare a Statement of Cash Flows Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Cases Integrated Case Research and Analysis CHAPTER 23: Other Measurement and Disclosure Issues 23.1 The Importance of Disclosure from a Business Perspective 23.2 Full Disclosure Principle 23.3 Segmented Reporting 23.4 Interim Reporting 23.5 Related Party Transactions 23.6 Other Accounting Issues 23.7 Bankruptcy and Receivership 23.8 Auditor’s Reports 23.9 Financial Statement Analysis 23.10 IFRS/ASPE Comparison Review and Practice Summary of Learning Objectives Practice Problem Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Case Integrated Cases Research and Analysis Appendix A: Time Value of Money Tables Appendix B: A Summary of the Case Primer Appendix C*: The Accounting Information System Appendix C: The Accounting Information System Preview of Volume 1—Appendix C C.1 Accounting System Overview C.2 The Accounting Cycle and the Recording Process C.3 Adjusting Entries C.4 Financial Statements and Ownership Structure C.5 The Closing Process C.6 Using a Work Sheet Review and Practice Summary of Learning Objectives Key Terms End-of-Chapter Homework Material Brief Exercises Exercises Problems Appendix D: Specimen Financial Statements Appendix E: Coverage of the CPA Competency Map Knowledge Supplement Glossary [Show More]

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