Intermediate Financial Accounting

中級財務會計卷1＆2

Intermediate Financial Accounting Volume 1 & 2

by G. Arnold and S. Kyle edited by Athabasca University design and layout by Lyryx Learning

Additional Resources: Instructional Videos (CC), In-Depth Case Studies (Lyryx), Formative Assessment (Lyryx)

This new text 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 text reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers.

This text 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; and intercorporate investments.

It also focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.

Source : https://lyryx.com/products/accounting/intermediate-financial-accounting-volume-1/