Intermediate Accounting

Intermediate Accounting, 3rd Edition, IFRS Edition provides the tools global accounting students need to understand IFRS and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting, IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course.

Contabilitate intermediara, editia a III-a, editia IFRS ofera instrumentele de care au nevoie studentii la contabilitate globala pentru a intelege IFRS si modul in care este aplicat in practica. Accentul pus pe valoarea justa, contabilitatea adecvata a instrumentelor financiare si noile evolutii legate de leasing, recunoasterea veniturilor si prezentarea situatiei financiare sunt examinate in lumina practicii actuale.