About This Book
This textbook is intended for a first course in intermediate financial accounting. It presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College from its original version Intermediate Financial Accounting Volume 2 written by Glenn Arnold and Suzanne Kyle. For a list of changes, please see the table below.
The textbook focuses on more difficult intermediate financial accounting topics that match prerequisite requirement for students progressing to a second level Intermediate financial accounting course as well as CPA courses. Advanced financial accounting topics such as consolidations and foreign exchanges have not been included.
The textbook also covers all essential second level intermediate financial accounting topics, including: current liabilities; non-current liabilities such as pensions, income tax and leases; shareholders’ equity; earnings per share; statement of cash flow; accounting changes and financial statement reporting.
Changes
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Chapter 20 |
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Chapter 21 |
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Accessibility Statement
We are actively committed to increasing the accessibility and usability of the textbooks we produce. Every attempt has been made to make this OER accessible to all learners and is compatible with assistive and adaptive technologies. We have attempted to provide closed captions, alternative text, or multiple formats for on-screen and off-line access.
The web version of this resource has been designed to meet Web Content Accessibility Guidelines 2.0, level AA. In addition, it follows all guidelines in Appendix A: Checklist for Accessibility of the Accessibility Toolkit – 2nd Edition.
In addition to the web version, additional files are available in a number of file formats including PDF, EPUB (for eReaders), and MOBI (for Kindles).
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Feedback
To provide feedback on this text or report any errors please contact oer@fanshwec.ca .