O'Reilly logo

Intermediate Accounting: IFRS Edition, 2nd Edition by Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

SUBJECT INDEX

A

Abnormal shortages, 417

Absences, compensated, 608610

Accelerated depreciation methods, 497499

Accounts, 66, 73. See also specific accounts

Accountability, 38

Account form, 194

Accounting, 56. See also specific headings

Accounting alternatives, 1126

Accounting changes, 11261140

for correction of errors, 11401144

in estimates, 154, 1126, 11381140, 1158

and global accounting issues, 1156

in policy, 11261138, 1140, 11451147, 1257

retrospective, 11271137, 12971299

Accounting controls, 1282

Accounting cycle, 7196

adjusted trial balance in, 9092

adjusting entries for accruals in, 79, 8590

adjusting entries for deferrals in, 7985

closing process in, 9294

identifying and recording transactions in, 7273

journalizing in, 73

post-closing trial balance in, 9395

posting in, 7477

preparing financial statements in, 9092

reversing entries in, 95

trial balance in, 7778

Accounting data, 6667

Accounting equation, 6870

Accounting estimates, 154, 1126, 11381140, 1158

Accounting income, 1211

Accounting information system, 64100

and accounting cycle, 7196

accounting equation in, 6870

for cash- vs. accrual-basis accounting, 101105

debits and credits in, 6768

defined, 66

and financial statements, 7071

financial statements for merchandising company, 9698

as global accounting issue, 99100

reversing entries in, 106108

terminology for, 6667

volatility and upgrades to, 9596

worksheets in, 109112

Accounting methods, 137

Accounting policies:

changes in, 1126 ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required