Ebook PDF Textbook for Intermediate Accounting, Volume 1, 13ce 13th Canadian Edition by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy.
ISBN-13: 978-1-119-74045-2
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Ebook PDF Textbook for Intermediate Accounting, Volume 1, 13ce 13th Canadian Edition by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy.
ISBN-13: 978-1-119-74045-2
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CHAPTER 0: Accounting Cycle Review
Analyze Business Transactions
Journalize the Transactions
Post to the Ledger Accounts
Prepare a Trial Balance
Journalize and Post Adjusting Entries: Deferrals/Accruals
Prepare an Adjusted Trial Balance
Prepare Financial Statements
Journalize and Post Closing Entries
Prepare a Post-Closing Trial Balance
CHAPTER 1: The Canadian Financial Reporting Environment
1.1 Financial Statements and Financial Reporting
1.2 Standard Setting
1.3 Generally Accepted Accounting Principles
1.4 Challenges and Opportunities for the Accounting Profession
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
End-of-Chapter Homework Material
Brief Exercises
Cases
Research and Analysis
CHAPTER 2: Conceptual Framework Underlying Financial Reporting
2.1 Conceptual Framework
2.2 Qualitative Characteristics of Useful Information
2.3 Elements of Financial Statements
2.4 Foundational Principles
2.5 Financial Reporting Issues
2.6 IFRS/ASPE Comparison
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 3: Data, Decisions, and Measurement
3.1 Data and Decisions
3.2 Measuring Financial Statement Elements
3.3 Measuring Fair Value Using IFRS 13
3.4 Present Value Concepts
3.5 IFRS/ASPE Comparison
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 4: Reporting Financial Performance
4.1 Performance
4.2 Quality of Earnings/Information
4.3 Measurement of Income
4.4 Discontinued Operations
4.5 The Statement of Income and the Statement of Comprehensive Income
4.6 The Statement of Retained Earnings and the Statement of Changes in Equity
4.7 Disclosure and Analytics
4.8 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
End-of-Chapter Homework Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Analysis
CHAPTER 5: Financial Position and Cash Flows
5.1 Usefulness of the Statements of Financial Position and Cash Flows from a Business Perspective
5.2 Usefulness and Limitations of the Statement of Financial Position
5.3 Classification in the Statement of Financial Position
5.4 Preparation of the Classified Statement of Financial Position (Balance Sheet)
5.5 Other Required Disclosures
5.6 Techniques of Disclosure
5.7 Purpose, Content, and Format of a Statement of Cash Flows
5.8 Preparation of the Statement of Cash Flows
5.9 Usefulness of the Statement of Cash Flows
5.10 IFRS/ASPE Comparison
Appendix 5A Ratio Analysis: A Reference
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 6: Revenue Recognition
6.1 Understanding the Nature of Sales Transactions from a Business Perspective
6.2 The Asset-Liability Approach to Revenue Recognition: An Overview of the Five-Step Process
6.3 Identifying the Contract with Customers—Step 1
6.4 Identifying Separate Performance Obligations—Step 2
6.5 Determining the Transaction Price—Step 3
6.6 Allocating the Transaction Price to Separate Performance Obligations—Step 4
6.7 Recognizing Revenue When (or As) Each Performance Obligation Is Satisfied—Step 5
6.8 Earnings Approach to Revenue Recognition
6.9 Other Revenue Recognition Issues
6.10 Presentation, Disclosure, and Analytics
6.11 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
End-of-Chapter Homework Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
CHAPTER 7: Cash and Receivables
7.1 Understanding Cash and Accounts Receivable
7.2 Cash
7.3 Receivables
7.4 Recognition and Measurement of Accounts Receivable
7.5 Impairment of Accounts Receivable
7.6 Notes and Loans Receivable
7.7 Derecognition of Receivables
7.8 Presentation, Disclosure, and Analytics
7.9 IFRS/ASPE Comparison
Appendix 7A Methods for Controlling Cash
Review and Practice
Summary of Learning Objectives
Chapter Review Problem
Key Terms
End-of-Chapter Homework Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
CHAPTER 8: Inventory
8.1 Understanding Inventory
8.2 Recognition of Physical Goods Included in Inventory
8.3 Inventory Errors
8.4 Measurement of Inventory—Costs Included
8.5 Measurement and Inventory Accounting Systems
8.6 Measurement and Cost Formulas
8.7 Measurement and the Lower of Cost and Net Realizable Value (LC&NRV) Principle
8.8 Exceptions to Lower of Cost and Net Realizable Value
8.9 Measuring Inventory Using Estimates
8.10 Presentation, Disclosure, and Analytics
8.11 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
End-of-Chapter Homework Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
CHAPTER 9: Investments
9.1 Understanding Investments
9.2 Measurement—Cost/Amortized Cost Model
9.3 Measurement—Fair Value through Net Income (FV-NI) Model
9.4 Measurement—Fair Value through Other Comprehensive Income (FV-OCI) Model
9.5 Measurement—Impairment Models
9.6 Strategic Investments—Investments in Associates
9.7 Strategic Investments—Investments in Subsidiaries
9.8 Presentation, Disclosure, and Analytics
9.9 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 Analysis
Cumulative Coverage and Task-Based Simulation: Chapters 6 to 9
CHAPTER 10: Property, Plant, and Equipment: Accounting Model Basics
10.1 Definition and Recognition of Property, Plant, and Equipment
10.2 Cost Elements
10.3 Measurement of Cost for Nonmonetary Exchange
10.4 Measurement of Costs Associated with Specific Assets
10.5 Measurement after Acquisition
10.6 Costs Incurred after Acquisition
10.7 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
End-of-Chapter Homework Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Analysis
CHAPTER 11: Depreciation, Impairment, and Disposition
11.1 The Importance of Depreciation, Impairment, and Disposition from a Business Perspective
11.2 Depreciation
11.3 Depreciation—Methods of Allocation and Calculation
11.4 Depletion of Mineral Resources
11.5 Other Depreciation Issues
11.6 Impairment
11.7 Held for Sale and Derecognition
11.8 Presentation, Disclosure, and Analysis
11.9 IFRS/ASPE Comparison
Appendix 11A Depreciation and Income Tax
Review and Practice
Summary of Learning Objectives
Key Terms
End-of-Chapter Homework Material
Brief Exercises
Exercises
Problems
Integrated Cases
Research and Analysis
CHAPTER 12: Intangible Assets and Goodwill
12.1 The Business Importance and Characteristics of Goodwill and Intangible Assets
12.2 Recognition and Measurement of Intangible Assets at Acquisition
12.3 Recognition and Measurement of Internally Developed Intangible Assets
12.4 Recognition and Measurement of Intangible Assets after Acquisition
12.5 Specific Intangibles
12.6 Impairment and Derecognition
12.7 Goodwill—Recognition and Measurement
12.8 Goodwill—Impairment
12.9 Presentation, Disclosure, and Analysis
12.10 IFRS/ASPE Comparison
Appendix 12A Valuing Goodwill
Other Valuation Methods
Review and Practice
Summary of Learning Objectives
Key Terms
End-of-Chapter Homework Material
Brief Exercises
Exercises
Problems
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
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