Intermediate Accounting Ifrs Edition

WileyPLUS WileyPLUS is a research-based, online environment for effective teaching and learning. The market-leading homework experience in WileyPLUS offers: A Blank Sheet of Paper Effect The WileyPLUS homework experience, which includes type-ahead for account title entry, imitates a blank sheet of paper format so that students use recall memory when doing homework and will do better in class, on exams, and in their professions. A Professional Worksheet Style The professional, worksheet-style problem layouts help students master accounting skills while doing homework that directly applies to the classroom and the real world. The Opportunity to Catch Mistakes Earlier Multi-part problems further help students focus by providing feedback at the part-level. Students can catch their mistakes earlier and access content-specific resources at the point of learning. More Assessment Options All brief exercises, exercises, and problems from the textbook are now available for assignment in WileyPLUS in static or algorithmic format. WileyPLUS includes a full ebook, interactive tutorials, assessment capabilities, and Blackboard integration. www.wileyplus.com Donald E. Kieso PhD, CPA Northern Illinois University DeKalb, Illinois Jerry J. Weygandt PhD, CPA University of Wisconsin—Madison Madison, Wisconsin Terry D. Warfield, PhD University of Wisconsin—Madison Madison, Wisconsin Dedicated to our wives, Donna, Enid, and Mary, for their love, support, and encouragement Vice President & Executive Publisher Executive Editor Customer and Market Development Manager Project Editor Senior Development Editor Development Editor Editorial Operations Manager Senior Content Manager Senior Production Editor Associate Director of Marketing Senior Marketing Manager Senior Product Designer Product Designer Senior Designer Designer Creative Director Senior Photo Editor Senior Editorial Assistant Marketing Assistant Front Cover Photo Back Cover Photo Chapter Opener Photo Cover Designer George Hoffman Joel Hollenbeck Christopher DeJohn Ed Brislin Terry Ann Tatro Margaret Thompson Yana Mermel Dorothy Sinclair Sandra Dumas Amy Scholz Karolina Zarychta Honsa Allie K. Morris Greg Chaput Maureen Eide Kristine Carney Harry Nolan Mary Ann Price Tai Harriss Mia Brady Baris Simsek/E+/Getty Images ©zhang bo/iStockphoto ©Anthony Roman/Shutterstock Maureen Eide This book was set in Palatino LT Std by Aptara®, Inc. and printed and bound by Printplus Limited and Printed in China. The cover was printed by Printplus Limited and Printed in China. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the communities we serve and where we live and work. In 2008, we launched a Corporate Citizenship Initiative, a global effort to address the environmental, social, economic, and ethical challenges we face in our business. Among the issues we are addressing are carbon impact, paper specifications and procurement, ethical conduct within our business and among our vendors, and community and charitable support. For more information, please visit our website: www.wiley.com/go/citizenship. Copyright © 2014 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Cle