Financial Accounting: International Financial Reporting Standards 12th Global Edition By Thomas, Tietz, Harrison Nobles
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Financial Accounting: International Financial Reporting Standards 12th Global Edition By Thomas, Tietz, Harrison Nobles

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About this ebook
The 12th Global Edition of Financial Accounting: International Financial Reporting Standards by Thomas, Tietz, Suwardy, Harrison, and Horngren covers the foundational accounting cycle, detailed asset and liability management, and corporate financial reporting structured under IFRS guidelines. [1, 2, 4, 5]
Below is the comprehensive list of core topics and chapters covered in this edition, according to the Pearson Global Curriculum:
📑 Core Accounting Topics & Chapters
    • Conceptual Framework and The Financial Statements – Introduction to the 2018 revised IFRS Conceptual Framework, the ultimate purpose of accounting in business, and overviewing the main financial statements.
    • Recording Business Transactions – The fundamental accounting equation, double-entry bookkeeping, journal entries, and ledger accounts.
    • Accrual Accounting – Accrual-basis versus cash-basis reporting, adjusting entries, and revenue/expense matching principles.
    • Presentation of Financial Statements – Constructing a classified Statement of Financial Position, Statement of Profit or Loss, and Statement of Changes in Equity.
    • Internal Control, Cash, and Receivables – Bank reconciliations, internal management controls, managing receivables, and bad debt provisioning.
    • Inventory and Merchandising Operations – Cost flow assumptions (FIFO, Weighted-Average), perpetual versus periodic systems, and cost of goods sold.
    • PPE and Intangibles – Accounting for Property, Plant, and Equipment (PPE), depreciation methods, revaluation models under IFRS, and intangible assets.
    • Investments – Financial instruments, trading investments, and equity method accounting.
    • Liabilities – Current, non-current, and contingent liabilities alongside payroll accounting.
    • Shareholders' Equity – Issuing shares, treasury shares, dividends, and retained earnings.
    • Cash Flows – Operating, investing, and financing cash flows using both direct and indirect methods.
    • Financial Statement Analysis – Horizontal, vertical, and financial ratio analysis to evaluate liquidity, profitability, and solvency. [1, 2, 3, 4, 5, 6]
🔍 Comprehensive Appendix Overviews
  • Appendix A: Nestlé Annual Report Excerpts (used as the primary global real-world case study).
  • Appendix B: Time Value of Money (compounding and present value calculations).
  • Appendix C: Typical Charts of Accounts for Different Types of Businesses.
  • Appendix D: Complete List of International Financial Reporting Standards (IFRSs). [1]

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Topics

Accrual Accounting – Accrual-basis versus cash-basis reporting Cash Flows – Operating investing Conceptual Framework and The Financial Statements Cost flow assumptions (FIFO Weighted-Average) Financial Statement Analysis – Horizontal vertical and financial ratio analysis Internal Control Cash and Receivables Inventory and Merchandising Operations Investments – Financial instruments trading investments Liabilities – Current non-current List of International Financial Reporting Standards (IFRSs) Nestlé Annual Report Excerpts (used as the primary global real-world case study). PPE and Intangibles – Accounting for Property Plant and Equipment (PPE) Presentation of Financial Statements Recording Business Transactions Shareholders' Equity – Issuing shares treasury shares Time Value of Money (compounding and present value calculations). Typical Charts of Accounts for Different Types of Businesses.
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