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Intermediate Accounting aims to better establish the flow of ideas throughout the book by covering several threshold concepts in the first three chapters. Threshold concepts in this case are the portals that connect accounting standards and practices with students' prior knowledge and experiences. As Meyer and Land suggest, these threshold concepts will help to transform how students think about accounting, help students to integrate ideas within and between chapters, and irreversibly improve their understanding of accounting.
Table of Contents:
- Fundamentals of Financial Accounting Theory
- Conceptual Frameworks for Financial Reporting
- Accrual Accounting
- Revenue Recognition
- Cash and Receivables
- Inventories
- Financial Assets
- Property, Plant, and Equipment
- Intangible Assets, Goodwill, Mineral Resources, and Government Grants
- Applications of Fair Value to Non-Current Assets
About the Author :
Kin Lo, PhD, FCPA, FCA is the CPA Professor in Accounting at the Sauder School of Business, University of British Columbia. The CPA Professorship was established by the Chartered Professional Accountants of British Columbia (CPABC). After receiving a Bachelor of Commerce from the University of Calgary, he articled at PricewaterhouseCoopers and subsequently earned his doctorate from the Kellogg School of Management at Northwestern University in Chicago in 1999. His research has been published in the most important accounting journals, including The Accounting Review, Journal of Accounting Research, and Journal of Accounting and Economics, and he served as an Associate Editor at the Journal of Accounting and Economics from 2003 to 2011.
Since joining UBC in 1999, Professor Lo has taught extensively in intermediate level financial accounting for undergraduates, as well as master and doctoral-level courses. He has coached numerous winning teams in regional, national, and global case competitions. His outstanding teaching has been recognized by the Killam Teaching Prize. Kin has also been a visiting professor at MIT Sloan School of Management and the University of California at Irvine's Merage School of Business.
George Fisher, MBA, CPA, CGA is an instructor at Douglas College. He teaches financial reporting in the College's BBA and Post-Degree programs and facilitates financial reporting courses for the Chartered Professional Accountants' Western School of Business.
Mr. Fisher has been actively involved in the development of curriculum for CPA Canada since its inception. His publications for CPA Canada include IF1, Intermediate Financial Reporting 1; IF2, Intermediate Financial Reporting 2; and AFR, Advanced Financial Reporting. Mr. Fisher previously co-led the development of the finance elective for the CPA Professional Education Program.
Mr. Fisher was associated with the Certified General Accountants for more than 15 years in several roles, including authoring the final exams for CGA Canada's Financial Accounting 3 course (Financial Accounting: Liabilities & Equities). Other publications for CGA Canada include the domestic and international versions of Financial Accounting: Assets (FA2), Financial Accounting: Consolidations and Advanced Issues (FA4), and Corporate Finance Fundamentals (FN1).
