by
BCcampus
Find Materials
AboutContributeHelpContact
AboutContributeHelpContact
Home
Textbook cover

Intermediate Financial Accounting

Volume 2
|
2021A
Textbook
|
Accounting
Textbook cover
PDF (5.65 MB)
Order Hardcopy
About
In This Book
License
Support

About This Textbook

Intermediate Financial Accounting Volume 2 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The textbook reflects both current International Financial Reporting Standards (IFRS) and ASPE.

This textbook covers all topics essential to a second level Intermediate Accounting course: 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. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook. For a detailed competency map, please contact us at info@lyryx.com.

Author
Glenn Arnold and Suzanne Kyle
Publisher
Lyryx
Publish Date
2020
Edition
2021A
Level
Undergraduate
License
CC BY 4.0
Features
Adopted
Supplementary Materials

What’s In This Book

Supplemental Materials
NameAccess
Versioning History
Download
Related: Intermediate Financial Accounting: Volume 1
Visit page
Course pack: Financial Accounting I
Visit page
Course pack: Financial Accounting II
Visit page
Restricted Materials

License

This resource is licensed under a Creative Commons Attribution 4.0 International License.

You may:

Share
You may copy and redistribute the material in any medium or format.
Adapt
You may remix, transform, and build upon the material for any purpose, even commercially.

As long as you follow these terms:

Give credit
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

Other things to know:

  • The licensor cannot revoke these freedoms as long as you follow the license terms.
  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.

Additional Support

How do I report an issue with materials?
What can I do with materials under open or Creative Commons licenses?
Do I need permission to use materials from this collection?
I want to offer print copies to my students. Is that allowed?
How do I become a reviewer for a book?

Support

Accessibility Toolkit
Adaptation Guide
Adoption Guide
Self-Publishing Guide

Contribute

Report an Error
Suggest a Textbook
Become a Reviewer
Evaluate OER
Report Open Textbook Adoption
Report Open Course Materials Adoption

Connect With Us

Get the latest information on news and events by subscribing to the BCcampus newsletter.
Subscribe
Contact Us
Funded by:
Government of BC logo
Designed and developed by:
This site is licensed as CC-BY except where otherwise noted.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.