TEST BANK
Intermediate Accounting IFRS
ST
Donald E. Kieso; Jerry J. Weygandt; Terry D. Warfield
────────────────────────────────────────────────────
UV
5th Edition
IA
?_
AP
TEST BANK
PR
OV
ED
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, Test Bank
Intermediate Accounting: IFRS Edition
Donald E. Kieso · Jerry J. Weygandt · Terry D. Warfield
5TH EDITION
ST
TABLE OF CONTENTS
UV
PART ONE — FINANCIAL REPORTING FRAMEWORK
Ch. 01 The Environment and Conceptual Framework of Financial Reporting
Ch. 02 The Accounting Information System
Ch. 03 Income Statement, Related Information, and Revenue Recognition
IA
Ch. 04 Statement of Financial Position and Statement of Cash Flows
PART TWO — ASSETS
Ch. 05 Accounting and the Time Value of Money
?_
Ch. 06 Cash and Receivables
Ch. 07 Valuation of Inventories: A Cost-Basis Approach
Ch. 08 Inventories: Additional Valuation Issues
AP
Ch. 09 Acquisition and Disposition of Property, Plant, and Equipment
Ch. 10 Depreciation, Impairments, and Depletion
Ch. 11 Intangible Assets
PR
PART THREE — LIABILITIES AND EQUITY
Ch. 12 Current Liabilities, Provisions, and Contingencies
Ch. 13 Non-Current Liabilities
Ch. 14 Equity
OV
Ch. 15 Dilutive Securities and Earnings per Share
Ch. 16 Investments
PART FOUR — SPECIAL TOPICS IN FINANCIAL REPORTING
ED
Ch. 17 Revenue Recognition
Ch. 18 Accounting for Income Taxes
Ch. 19 Accounting for Pensions and Postretirement Benefits
Ch. 20 Accounting for Leases
??
Ch. 21 Accounting Changes and Error Analysis
, PART FIVE — REPORTING AND DISCLOSURE
Ch. 22 Statement of Cash Flows
Ch. 23 Presentation and Disclosure in Financial Reporting
ST
UV
IA
?_
AP
PR
OV
ED
??
, CHAPTER 1
FINANCIAL REPORTING AND
ST
ACCOUNTING STANDARDS
UV
CHAPTER LEARNING OBJECTIVES
1. Describe the global financial markets, major standard-setting bodies, and the meaning of
International Financial Reporting Standards (IFRS).
2. Describe the components and usefulness of the conceptual framework, and identify the
qualitative characteristics of accounting information and the basic elements of financial
IA
statements.
3. Discuss the basic assumptions and principles of accounting.
4. Identify the major challenges in the financial reporting environment.
?_
5. Compare the conceptual frameworks underlying IFRS and U.S. GAAP
*Learning objective has been inserted from Global Accounting Insights
AP
PR
OV
ED
??
Intermediate Accounting IFRS
ST
Donald E. Kieso; Jerry J. Weygandt; Terry D. Warfield
────────────────────────────────────────────────────
UV
5th Edition
IA
?_
AP
TEST BANK
PR
OV
ED
??
, Test Bank
Intermediate Accounting: IFRS Edition
Donald E. Kieso · Jerry J. Weygandt · Terry D. Warfield
5TH EDITION
ST
TABLE OF CONTENTS
UV
PART ONE — FINANCIAL REPORTING FRAMEWORK
Ch. 01 The Environment and Conceptual Framework of Financial Reporting
Ch. 02 The Accounting Information System
Ch. 03 Income Statement, Related Information, and Revenue Recognition
IA
Ch. 04 Statement of Financial Position and Statement of Cash Flows
PART TWO — ASSETS
Ch. 05 Accounting and the Time Value of Money
?_
Ch. 06 Cash and Receivables
Ch. 07 Valuation of Inventories: A Cost-Basis Approach
Ch. 08 Inventories: Additional Valuation Issues
AP
Ch. 09 Acquisition and Disposition of Property, Plant, and Equipment
Ch. 10 Depreciation, Impairments, and Depletion
Ch. 11 Intangible Assets
PR
PART THREE — LIABILITIES AND EQUITY
Ch. 12 Current Liabilities, Provisions, and Contingencies
Ch. 13 Non-Current Liabilities
Ch. 14 Equity
OV
Ch. 15 Dilutive Securities and Earnings per Share
Ch. 16 Investments
PART FOUR — SPECIAL TOPICS IN FINANCIAL REPORTING
ED
Ch. 17 Revenue Recognition
Ch. 18 Accounting for Income Taxes
Ch. 19 Accounting for Pensions and Postretirement Benefits
Ch. 20 Accounting for Leases
??
Ch. 21 Accounting Changes and Error Analysis
, PART FIVE — REPORTING AND DISCLOSURE
Ch. 22 Statement of Cash Flows
Ch. 23 Presentation and Disclosure in Financial Reporting
ST
UV
IA
?_
AP
PR
OV
ED
??
, CHAPTER 1
FINANCIAL REPORTING AND
ST
ACCOUNTING STANDARDS
UV
CHAPTER LEARNING OBJECTIVES
1. Describe the global financial markets, major standard-setting bodies, and the meaning of
International Financial Reporting Standards (IFRS).
2. Describe the components and usefulness of the conceptual framework, and identify the
qualitative characteristics of accounting information and the basic elements of financial
IA
statements.
3. Discuss the basic assumptions and principles of accounting.
4. Identify the major challenges in the financial reporting environment.
?_
5. Compare the conceptual frameworks underlying IFRS and U.S. GAAP
*Learning objective has been inserted from Global Accounting Insights
AP
PR
OV
ED
??
