Financial Accounting: A User Perspective 6th Canadian Edition

Preface

Background

Financial Accounting: A User Perspective strives to teach students about accounting information and how it affects decision-making, by complementing the fundamental procedural aspects of accounting with discussions about who uses accounting information and how they make decisions from it. This unique balance has been widely appreciated through previous editions of the text, and is just as relevant today as when it was first published in Canada in 1997. What has changed are the means available to instructors and students, to enhance the learning experience. With successive editions we have introduced a wealth of online resources and made the text the centre of an interactive learning environment with a unique set of technology tools. With the sixth edition we continue to provide extensive online support materials for both students and instructors through WileyPLUS.

The Evolution of This Textbook

While Financial Accounting: A User Perspective has been used successfully for many years, improvements and refinements continue to take place. Throughout the book, changes have been made to make the text even more “reader friendly” than the fifth edition. However, the main change to this edition is the integration of the new accounting standards.

• The text is written using the International Financial Reporting Standards (IFRS) required in Canada as of January 2011.
• Two international companies, H&M and HMV, are used throughout the book to fully demonstrate the use of the ...