Financial Accounting with International Financial Reporting Standards 4th Edition by Jerry Weygandt, Paul Kimmel, Donald Kieso ISBN 1119504309 9781119504306

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Product details:
ISBN 10: 1119504309
ISBN 13: 9781119504306
Author: Jerry Weygandt, Paul Kimmel, Donald Kieso

Financial Accounting with International Financial Reporting Standards 4th Edition Table of contents:

Chapter 1: The Role and Environment of Financial Accounting

• Introduction to Financial Accounting
• The Importance of Financial Accounting in Business
• The Regulatory Environment of Accounting
• Introduction to International Financial Reporting Standards (IFRS)
• The Role of Financial Accountants and Financial Statements

Chapter 2: The Accounting Cycle

• Steps in the Accounting Cycle
• Recording Transactions and Events
• Journal Entries and Posting to the Ledger
• Trial Balances and Adjusting Entries
• Closing Entries and Preparing Financial Statements
• The Role of IFRS in the Accounting Cycle

Chapter 3: The Balance Sheet

• Structure of the Balance Sheet
• Classification of Assets, Liabilities, and Equity
• Understanding IFRS vs. U.S. GAAP on Balance Sheet Presentation
• The Importance of the Balance Sheet in Financial Analysis
• Asset Valuation under IFRS

Chapter 4: The Income Statement and Statement of Comprehensive Income

• The Structure and Purpose of the Income Statement
• Key Components of the Income Statement: Revenues, Expenses, Gains, and Losses
• Statement of Comprehensive Income under IFRS
• Distinctions Between IFRS and U.S. GAAP in Income Statement Reporting
• Understanding Net Income and Other Comprehensive Income

Chapter 5: The Statement of Cash Flows

• Introduction to the Statement of Cash Flows
• Cash Flow Classification: Operating, Investing, and Financing Activities
• Direct vs. Indirect Method of Cash Flow Reporting
• The Importance of Cash Flow Analysis for Financial Decision-Making
• Cash Flow Reporting under IFRS

Chapter 6: Time Value of Money

• Understanding the Time Value of Money Concept
• Present Value and Future Value Calculations
• The Use of Time Value of Money in Financial Decision-Making
• Discounting and Compounding Cash Flows
• Time Value of Money Applications in Financial Accounting

Chapter 7: Financial Statement Analysis

• Ratio Analysis: Liquidity, Profitability, and Solvency Ratios
• Common-Size Financial Statements
• Using Financial Statements to Evaluate Business Performance
• Differences in Financial Statement Analysis under IFRS and U.S. GAAP
• Comparing International Financial Ratios

Chapter 8: Accounting for Revenue

• Recognizing Revenue under IFRS
• The Revenue Recognition Principle
• IFRS vs. U.S. GAAP on Revenue Recognition
• Revenue Recognition in Different Types of Business Transactions
• The Impact of Revenue Recognition on Financial Reporting

Chapter 9: Accounting for Inventories

• Types of Inventory Systems
• Valuation of Inventories: FIFO, LIFO, and Weighted Average Cost
• IFRS Guidelines for Inventory Valuation
• Accounting for Inventory Write-downs
• Differences Between IFRS and U.S. GAAP in Inventory Accounting

Chapter 10: Accounting for Long-Term Assets

• Depreciation, Amortization, and Depletion of Long-Term Assets
• Accounting for Property, Plant, and Equipment under IFRS
• Accounting for Intangible Assets
• Impairment of Long-Term Assets
• IFRS Guidelines for Revaluation of Assets

Chapter 11: Liabilities and Equity

• Classifying and Measuring Liabilities
• Short-Term vs. Long-Term Liabilities
• Accounting for Bonds Payable and Notes Payable
• Equity Financing: Stock Issuance and Dividends
• IFRS vs. U.S. GAAP on Liabilities and Equity

Chapter 12: Accounting for Income Taxes

• The Basics of Accounting for Income Taxes
• Temporary vs. Permanent Differences in Tax Accounting
• Deferred Tax Assets and Liabilities
• IFRS Rules for Accounting for Income Taxes
• Tax Provision under IFRS

Chapter 13: Accounting for Leases

• Types of Leases: Operating vs. Finance Leases
• Lease Accounting under IFRS 16
• Recognizing Leases on the Balance Sheet
• Lease Classification and Reporting
• Lessee and Lessor Accounting

Chapter 14: Earnings Per Share and Accounting Changes

• Calculation and Reporting of Earnings Per Share (EPS)
• Diluted vs. Basic EPS
• Changes in Accounting Estimates and Policies
• Error Corrections and Restating Financial Statements
• IFRS Considerations in EPS Reporting

Chapter 15: Accounting for Pensions and Post-Retirement Benefits

• Defined Benefit vs. Defined Contribution Pension Plans
• Accounting for Pension Obligations under IFRS
• The Impact of Pension Plans on Financial Statements
• Post-Retirement Benefits and Related Accounting Issues

Chapter 16: Accounting for Investments

• Types of Investments: Debt vs. Equity
• Accounting for Investments in Financial Statements
• Fair Value vs. Equity Method of Accounting for Investments
• IFRS and the Classification of Investments
• Reporting Unrealized Gains and Losses

Chapter 17: Consolidated Financial Statements

• Introduction to Consolidation and Control
• The Process of Preparing Consolidated Financial Statements
• Consolidating Subsidiaries and Non-Controlling Interests
• IFRS Requirements for Consolidation
• The Impact of International Financial Operations on Consolidated Statements

Chapter 18: International Accounting Issues and Reporting

• The Need for International Accounting Standards
• Global Convergence of Accounting Standards: IFRS vs. U.S. GAAP
• Accounting for Foreign Currency Transactions and Hedging
• Comparative Accounting Systems Around the World
• The Role of IFRS in Global Business Reporting

Chapter 19: Ethical Issues in Financial Reporting

• The Importance of Ethics in Financial Accounting
• Ethical Dilemmas in Financial Reporting and Accounting Practice
• Fraud, Misrepresentation, and Financial Statement Manipulation
• Regulatory Frameworks for Ethical Financial Reporting
• Creating an Ethical Accounting Environment in Business

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