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Intermediate Financial Accounting Volume 2

Intermediate Financial Accounting Volume 2

This new text was developed in collaboration by Athabasca University and Lyryx. It presumes that students have completed Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE.This text covers: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. 

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