Intermediate Financial Accounting 2

by Glenn Arnold & Suzanne Kyle

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Intermediate Financial Accounting Volume 2 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The textbook reflects both current International Financial Reporting Standards (IFRS) and ASPE.

Description from LibreTexts.

Publisher
Athabasca University
Subjects
Business, Accounting
Licence
CC BY 4.0, as LibreTexts states it
Who can read
Tweens profiles and older, judged from its title and subjects

Contents

LibreTexts writes equations in TeX, and here they show as TeX; the PDF has them typeset.

  1. Front Matter
  2. TitlePage
  3. InfoPage
  4. Table of Contents
  5. Licensing
  6. Chapter 13: Current Liabilities
  7. 13.1: Definition
  8. 13.2: Classification
  9. 13.3: Current Financial Liabilities
  10. 13.4: Current Non-Financial Liabilities
  11. 13.5: Provisions and Contingencies
  12. 13.6: Commitments and Guarantees
  13. 13.7: Presentation and Disclosure
  14. 13.8: Analysis
  15. 13.9: IFRS/ASPE Key Differences
  16. 13.10: Chapter Summary
  17. 13.11: References
  18. 13.12: Exercises
  19. Chapter 14: Long-Term Financial Liabilities
  20. 14.1: Overview
  21. 14.2: Notes Payable
  22. 14.3: Bonds Payable
  23. 14.4: Fair Value Option, Defeasance, and Off-Bal Sheet Financing
  24. 14.5: Disclosures of Long-Term Debt
  25. 14.6: Long-Term Debt Analysis
  26. 14.7: IFRS/ASPE Key Differences
  27. 14.8: Chapter Summary
  28. 14.9: References
  29. 14.10: Exercises
  30. Chapter 15: Complex Financial Instruments
  31. 15.1: Overview
  32. 15.2: Long-Term Debt and Equity Instruments- Review
  33. 15.3: Complex Financial Instruments
  34. 15.4: Options, Warrants, Forwards and Futures
  35. 15.5: Stock Compensation Plans
  36. 15.6: Analysis
  37. 15.7: IFRS/ASPE Key Differences
  38. 15.8: Chapter Summary
  39. 15.9: References
  40. 15.10: Exercises
  41. Chapter 16: Income Taxes
  42. 16.1: Current Income Taxes Payable
  43. 16.2: Differences Between Accounting and Taxable Profit
  44. 16.3: Deferred Tax- Effect of Temporary Differences
  45. 16.4: Tax Rate Changes
  46. 16.5: Unused Tax Losses and Tax Credits
  47. 16.6: Deferred Tax Assets
  48. 16.7: Presentation and Disclosure
  49. 16.8: IFRS/ASPE Key Differences
  50. 16.9: Appendix A- Accounting for Income Taxes under ASPE
  51. 16.10: Chapter Summary
  52. 16.11: References
  53. 16.12: Exercises
  54. Chapter 17: Pensions and Other Employment Benefits
  55. 17.1: Definition
  56. 17.2: Types of Pension Plans
  57. 17.3: Defined Contribution Plans
  58. 17.4: Defined Benefit Plans
  59. 17.5: Other Post-Employment Benefits
  60. 17.6: Other Employment Benefits
  61. 17.7: Presentation and Disclosure
  62. 17.8: IFRS/ASPE Key Differences
  63. 17.9: Appendix A- Accounting for Post-Employ. Benefits Under ASPE
  64. 17.10: Chapter Summary
  65. 17.11: References
  66. 17.12: Exercises
  67. Chapter 18: Leases
  68. 18.1: Overview
  69. 18.2: Classification Criteria for Capitalization
  70. 18.3: Accounting Treatment For Leases, Two Accounting Standards
  71. 18.4: Sales and Leaseback Transactions
  72. 18.5: Leasing- Disclosures
  73. 18.6: IFRS/ASPE Key Differences
  74. 18.7: Chapter Summary
  75. 18.8: References
  76. 18.9: Exercises
  77. Chapter 19: Shareholders' Equity
  78. 19.1: What is Equity?
  79. 19.2: Issuing Shares
  80. 19.3: Reacquiring Shares
  81. 19.4: Dividends
  82. 19.5: Presentation and Disclosure
  83. 19.6: IFRS/ASPE Key Differences
  84. 19.7: Chapter Summary
  85. 19.8: References
  86. 19.9: Exercises
  87. Chapter 20: Earnings per Share
  88. 20.1: Overview
  89. 20.2: Basic and Diluted Earnings per Share- A Review
  90. 20.3: Other Issues
  91. 20.4: Comprehensive Illustration
  92. 20.5: Earnings per Share Analysis
  93. 20.6: IFRS/ASPE Key Differences
  94. 20.7: Chapter Summary
  95. 20.8: References
  96. 20.9: Exercises
  97. Chapter 21: Statement of Cash Flows
  98. 21.1: Overview
  99. 21.2: Indirect Method Review
  100. 21.3: Direct Method
  101. 21.4: Interpreting the Results
  102. 21.5: Disclosures
  103. 21.6: Analysis
  104. 21.7: Comprehensive Example- Both Methods
  105. 21.8: Specific Items
  106. 21.9: IFRS/ASPE Key Differences
  107. 21.10: Chapter Summary
  108. 21.11: References
  109. 21.12: Exercises
  110. Chapter 22: Changes and Errors
  111. 22.1: IAS 8
  112. 22.2: Changes in Accounting Policies
  113. 22.3: Changes in Accounting Estimates
  114. 22.4: Corrections of Errors
  115. 22.5: Presentation and Disclosure
  116. 22.6: Examples
  117. 22.7: IFRS/ASPE Key Differences
  118. 22.8: Chapter Summary
  119. 22.9: References
  120. 22.10: Exercises
  121. Chapter 23: Putting It All Together- Disclosures and Analysis Overview
  122. 23.1: Overview
  123. 23.2: Disclosure Issues
  124. 23.3: Auditor's Reports
  125. 23.4: Financial Statement Reporting and Analysis
  126. 23.5: IFRS/ASPE Key Differences
  127. 23.6: Chapter Summary
  128. 23.7: References
  129. 23.8: Exercises
  130. Chapter 24: Solutions
  131. 24.1: Chapter 13 Solutions
  132. 24.2: Chapter 14 Solutions
  133. 24.3: Chapter 15 Solutions
  134. 24.4: Chapter 16 Solutions
  135. 24.5: Chapter 17 Solutions
  136. 24.6: Chapter 18 Solutions
  137. 24.7: Chapter 19 Solutions
  138. 24.8: Chapter 20 Solutions
  139. 24.9: Chapter 21 Solutions
  140. 24.10: Chapter 22 Solutions
  141. 24.11: Chapter 23 Solutions
  142. Back Matter
  143. Index
  144. Glossary
  145. Detailed Licensing
  146. Solutions
  147. Detailed Licensing