Pearson Canada - Kin Lo, George Fisher - Intermediate Accounting, with MyAccountingLab > Features

Features

A new, from the ground up, Canadian Intermediate Accounting text written for today's accounting environment and today's students. This new text is the first book to be written entirely to IFRS as opposed to being adapted from Canadian or U.S. standards. Its fresh approach with an emphasis on professional judgment and decision-making are in line with the way faculty want to teach this course and in line with how students need to prepare for professional practice. By introducing and integrating accounting theory, the text helps students understand the “why” behind accounting practice and standards.

Class tests and an exhaustive technical checking process ensure that the text is both an excellent learning resource for students and a text that is of the highest quality and accuracy.

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MyAccountingLab is included with every copy of the text, providing a wealth of study material and allowing students to take a diagnostic sample test that identifies the areas they need to work on.

Threshold Concepts. The book begins with threshold concepts in the first three chapters that lay the foundation for further exploration in the remainder of the text. These concepts include information asymmetry, which creates the supply and demand for information; periodic reporting, which creates the need for accrual accounting; and uncertainty of future outcomes, which creates opportunities for earnings management.

IFRS. Written to reflect international standards, where appropriate, the chapters provide specific quotations from authoritative standards so that students begin to develop their ability to interpret the standards themselves rather than rely on the interpretations of a third party.

UFE Cases. Liberal use of extracts from UFE cases provides excellent contextualization of the concepts and will appeal to any students looking to move on to professional accounting designations such as CGA and CMA. There are 2-5 cases per chapter. Both authors are heavily involved in CGA and CMA, and therefore ensured that this book would reflect the needs of these organizations.

IFRS vs ASPE Boxes. These boxes appear at the end of every chapter and explore the differences between the two standards.

Chapter-Opening Vignettes. Each chapter opens with a vignette that features a real-world or fictional company to help introduce the topics in the chapter.

Learning Objectives. A set of learning objectives appears at the beginning of each chapter. To enhance the flow of material, each chapter fully integrates learning objectives from beginning to end.

Chapter Table of Contents. Each chapter opens with an overview of the content to be covered within the chapter.

Diagrams and Illustrations. The meaningful use of diagrams and illustrations aids understanding.

Glossary of Key Terms. A glossary of key terms appears at the end of each chapter.

Problems. A set of problems appears at the end of each chapter, with various difficulty levels and corresponding Learning Objectives presented next to each question.

Supplements. Supplements written by the textbook authors ensures accuracy and consistency with the text in terms of content and level.

Instructor's Solutions Manual. The ISM includes explanations of how the solutions were arrived at (including calculator key strokes if applicable) as opposed to simply setting out the numbers.

Test Bank. All of the multiple-choice questions follow the CGA guidelines.

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