Introduction to Financial Accounting : Based on International Financial Reporting Standards, v. 2.1 (Edition 2)

Based on International Financial Reporting Standards, this textbook was written by David Annand, Ed.D., M.B.A., C.P.A., C.A., Professor of Accounting in the Faculty of Business at Athabasca University. It contains 14 chapters on topics such as The Accounting Process, Cash and Receivables and Debt Financing. Each chapter includes questions and comprehension problems for self-study. Solutions are provided. Additional end-of-chapter assignment problems are also included. The second edition has been revised to incorporate minor changes. References to "balance sheet" have been changed to ‘statement of financial position’, to align with preferred I.F.R.S. terminology. References to "income statement" have been changed to "statement of profit and loss." Some issues with page numbering and a few typographic errors have been rectified. The index has been expanded. The text is freely-sharable under a Creative Commons CC-BY-SA-NC license. The .pdf version of the text is extensively bookmarked for easy access and onscreen reading. Suggested solutions are linked to the appropriate material in this version. Separate .docx and .pdf versions of the text and student solutions manual are available. A 140-item exam bank, and a complete instructor’s solutions manual to all text and exam bank material are available upon request to davida@athabascau.ca. A 900-page student workbook is also available in .pdf or docx formats. The workbook provides formatted outlines to all problems contained in the text and exam bank. Students can print outlines as they need them, and fill in responses manually.