2014 FASB Update Intermediate Accounting by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield PDF

By Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

ISBN-10: 1118985311

ISBN-13: 9781118985311

This article is an unbound, binder-ready variation.

Intermediate Accounting through Kieso, Weygandt, and Warfield improves scholars’ readiness for his or her intermediate accounting path, builds wisdom round the CPA examination, and prepares scholars for his or her destiny careers with particular entry to internship listings from around the country.Intermediate Accounting fifteenth variation keeps the characteristics for which the textual content is globally famous, together with its popularity for accuracy, comprehensiveness, accessibility, and caliber challenge fabric that top prepares scholars for fulfillment of their educational careers.The 2014 FASB replace contains the lately issued average on profit from Contracts with buyers in a brand new profit popularity bankruptcy, and is helping organize the subsequent iteration of accounting and finance scholars for the worldwide economy.

Students utilizing WileyPLUS do actual accounting and get actual effects. With instantly graded perform and homework assignments, and over hours of video established assets in step with bankruptcy, scholars come to classification ready for quizzes and assessments. WileyPLUS additionally offers scholars with entry to just about 1,000 perform CPA examination questions powered via Wiley CPAexcel, and entry to internship listings from around the state powered by way of AccountingFly.

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Extra resources for 2014 FASB Update Intermediate Accounting

Sample text

For individuals (like you) attempting to learn GAAP, the Codification will be invaluable. It streamlines and simplifies how to determine what GAAP is, which will lead to better financial accounting and reporting. We provide references to the Codification throughout this textbook, using a numbering system. For example, a bracket with a number, such as [1], indicates that the citation to the FASB Codification can be found in the FASB Codification section at the end of the chapter (immediately before the assignment materials).

To be costeffective in providing this information, general-purpose financial statements are most appropriate. In other words, general-purpose financial statements provide at the least cost the most useful information possible. Equity Investors and Creditors The objective of financial reporting identifies investors and creditors as the primary users for general-purpose financial statements. Identifying investors and creditors as the primary users provides an important focus of general-purpose financial reporting.

In order for investors to make these assessments, the economic resources of an enterprise, the claims to those resources, and the changes in them must be understood. Financial statements and related explanations should be a primary source for determining this information. The emphasis on “assessing cash flow prospects” does not mean that the cash basis is preferred over the accrual basis of accounting. Information based on accrual accounting better indicates a company’s present and continuing ability to generate favorable cash flows than does information limited to the financial effects of cash receipts and payments.

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2014 FASB Update Intermediate Accounting by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

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