The Study Guide to accompany Intermediate Accounting, Ninth Canadian Edition provides a solid review of the concepts presented in your intermediate accounting course, and gives you strategies for dealing with the complexities of applying those concepts. Included in this guide to help you make your way through each chapter:
To Help Gain a Solid Understanding of the Concepts
- A chapter Overview that introduces you to the topics covered and their importance.
- Study Steps that review the business transaction under discussion; show how to recognize, measure, and disclose issues related to that transaction; and demonstrate how to then make the appropriate calculations and apply the appropriate accounting methods.
- Tips alerting you to common pitfalls and misconceptions and to remind you of important terminology, concepts, and relationships.
- Exercises and Multiple–Choice Questions allowing you to practise using material that is representative of homework assignments and exam questions you are likely to encounter.
- Purposes identifying the essence of each exercise of question and linking it to the text material.
- Solutions showing you the appropriate solutions for each exercise and multiple–choice question.
- Explanations giving you the details of how selected solutions were derived and explaining why things are done as shown.
- Approaches coaching you on the particular model, computational format, or other strategy to be used to solve particular problems.
Chapter 14 Long–Term Financial Liabilities
Chapter 15 Shareholders′ Equity
Chapter 16 Complex Financial Instruments
Chapter 17 Earnings Per Share
Chapter 18 Income Taxes
Chapter 19 Pensions and Other Employee Future Benefits
Chapter 20 Leases
Chapter 21 Accounting Changes and Error Analysis
Chapter 22 Statement of Cash Flows
Chapter 23 Other Measurement and Disclosure Issues
Specimen Financial Statements: Eastern Platinum Limited