Financial Accounting 12th Edition
Book PrefaceFinancial Accounting 12th Edition
Textbooks continue to play an invaluable role in the teaching and learning environments. Continuing our focus from previous editions, we reached out to accounting instructors in an effort to improve the textbook presentation. Our research informed us of the need to remain current in the areas of emerging topics/trends and to continue to look for ways to make the book more accessible to students. The results of this collaboration with hundreds of accounting instructors are reflected in the following major improvements made to the 24th edition:
International Financial Reporting Standards (IFRS)
IFRS is on the minds of many accounting educators of today. While the future is still unclear, our research indicates a growing need to provide more basic awareness of these standards within the text. We have incorporated some elements of IFRS throughout the text as appropriate to provide this level of awareness, being careful not to encroach upon the core GAAP principles that remain the hallmark focus of the book. These elements include icons that have been placed throughout the financial chapters which point to specific IFRS-related content, outlined with more detail in Appendix D. This table outlines the IFRS impact on the accounting concept.
International Connection features highlight IFRS topics from a real-world perspective and appear in Chapters 1, 4, 7, 10, 13, and 16.
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|February 16, 2017|
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