There is vast body of knowledge that students must master before they can account for the activities of an enterprise in the modern business world. As you know, Intermediate accounting is the nitty-gritty course where it all happens. Although a few topics are covered in greater depth in advanced accounting courses, virtually every important topic is included in this third edition of Intermediate Accounting, and written by experts in their field: Tom Beechy and Joan Conrod. A mastery of the content of intermediate accounting is crucial for any student who hopes to either use or prepare accounting information.
In selecting material to include in this book, we have taken a fresh look at the realities of Canadian business practice. Accounting practices and policies have been in the public eye as never before, with both fraud and judgement issues causing material restatements. It’s the perfect time to focus on judgement in accounting policy choice and accounting estimates. In addition, there has been a tremendous explosion in accounting standards recently, and this text includes all recently-released new standards. The book also has a uniquely Canadian agenda. After all, accountants have to be able to account for things that happen in their own unique economic and business environment!
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2005 McGraw-Hill Higher Education