Intermediate Financial Accounting Volume 1 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for a first course in Intermediate Financial Accounting, and presumes that students have already completed one or two Introductory Financial Accounting courses. The textbook reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers. This textbook provides a review of introductory accounting concepts and covers all topics essential to a first level Intermediate Accounting course:

the conceptual framework and current landscape of financial reporting

statements of financial position

comprehensive income

cash flows and shareholders’ equity

cash and receivables

revenue

inventory

property, plant and equipment

intangible assets

intercorporate investments

Creative Commons: Attribution-NonCommercial 4.0 (CC BY-NC 4.0)

Intermediate Financial Accounting

by Glenn Arnold, Suzanne Kyle•Student Price: FREE

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