Intermediate Accounting Information Center: Overview


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	Student Edition
	Instructor Edition

Intermediate Accounting, 4/e

Thomas H. Beechy, York University
Joan E. D. Conrod, Dalhousie University

Overview

Most current coverage – As Canadian GAAP moves to International Standards by January 1, 2011, there will be an increasing number of changes to the standards over the next few years. The authors have updated the text material wherever a formal change has been made and also alerted instructors and students (through an International Perspective section in each chapter) to future changes by including information about International Standards when they are different from current Canadian GAAP. The authors are also committed to keeping instructors and students up to date even after the text publishes. Watch the Online Learning Centre for Updates regarding recent changes.

There is a vast body of knowledge that must be mastered before you can account for the activities of an enterprise. Intermediate accounting is the essential course for gaining the technical skills and judgement you need to succeed. These skills are crucial for anyone who hopes to either use or prepare accounting information.

Accounting in general involves a blend of technical know-how and professional judgement. So that’s what Intermediate Accounting appropriately dwells on: technical knowledge and professional judgement, covering the range of corporate reporting topics.

In selecting material to include in this book, we have assessed the realities of Canadian business practice. Accounting practices and policies remain in the public eye, with both fraud and judgement issues causing material restatements. This text reviews many critical issues that have been problematic in the past. Our accounting standards will be migrating to international standards in 2011. Many international standards are similar to Canadian standards, but there are important differences. This text describes and explores the alternatives.

Intermediate Accounting covers the technical elements of financial reporting, but keeps an eye on the critical judgement issues. After you master the contents of Intermediate Accounting, you will be able to account for the wide range of events and transactions found in this unique and challenging business environment.

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