Intermediate Financial Accounting

A free online textbook in Accounting: Intermediate Financial Accounting.

WHY IT’S INTERESTING

This new text 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 text reflects both current International Financial Reporting Standards (IFRS) and ASPE.

SERENDIPITYA little unexpected

FamiliarWeird

A CLOSER LOOK

This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.

Published by Lyryx. The library lists its license as Attribution. Open the catalog record to find the full text, formats, reviews, and current reuse terms.

FOLLOW THE EVIDENCE

Open Textbook Library · University of MinnesotaIntermediate Financial Accounting

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