Intermediate Accounting: IFRS Edition 3e (PDF) 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 revenue recognition, leasing, and financial statement presentation are examined in light of current practice. Global Accounting Insights highlight the important differences that remain between U.S. GAAP and IFRS, and discuss the ongoing joint convergence efforts to resolve them. Up-to-date, very comprehensive, and accurate, Intermediate Accounting: IFRS Edition, 3rd edition includes proven pedagogical tools, designed to help college students learn more effectively and to answer the changing needs of this course.
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