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Intermediate Accounting (IFRS Edition)破盤出清

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　　The IFRS edition has been designed to ensure students’ careers are built upon a solid conceptual foundation that explains and presents the application of the IFRS clearly and in the engaging and conversational style of the original Spiceland text. It is the work of an expanded team of talented authors that includes three new authors who have taught and researched extensively on IFRS-related issues. The authors bring their rich pool of experience and knowledge of IFRS and insights on the real-world impact of the IFRS to this textbook.

　　The IFRS edition presents a wealth of explanations, illustrations, real-world cases and challenging problems to equip accounting students worldwide with a rigorous understanding of the IFRS and their applications. It is built upon the strengths of the original Spiceland text, which draws upon the feedback of more than 600 faculty reviewers who shared their insights, experience, and opinions with the authors.

　　Like the original Spiceland text, this IFRS edition is designed from the start to be not simply a textbook, but a complete learning system, encompassing the textbook and key ancillaries, all of which are written by the authors.

　　The Intermediate Accounting learning system is built around these key attributes:

　　1.Clarity-Both simple and complex topics are explained in language that is clear and approachable. The highly acclaimed conversational writing style establishes a friendly dialogue between the text and each individual student.

　　2.A Decision-Making Perspective– A decision maker’s perspective to emphasize the professional judgment and critical thinking skills required of accountants today is provided in the text where relevant. This equips accounting students with professional skills needed to critically evaluate accounting method alternatives.

　　3.Consistent Quality– Major supplements (Instructor’s Resource Manual, Solutions Manual, and Testbank) and end-of-chapter material are written and tested by the authors themselves to ensure seamless compatibility throughout the Spiceland learning package.

　　4.A Commitment to Currency – The suite of IFRS that are relevant to intermediate accounting students worldwide is fully integrated, and the latest IASB standards, including IAS No. 19 Employee Benefits (2013), IFRS No. 9 Financial Instruments and IFRS No. 13 Fair Value Measurement are presented in this textbook. The authors have also added supplements and/or appendices addressing the joint IASB/FASB projects on revenue recognition, leases and financial instruments.

作者簡介

J. David Spiceland

　　現職：University of Memphis

James F. Sepe

　　現職：Santa Clara University

Mark W. Nelson

　　現職：Cornell University

Pearl Tan

　　現職：Singapore Management University

Kin Yew Low

　　現職：Nanyan Technological University