Loose-Leaf Intermediate Accounting 8e with Air France-Klm 2013 Annual Report - Tapa blanda

Reseña del editor

Financial accounting is undergoing a period of unprecedented change. The FASB and IASB have been working together to issue converged accounting standards that will dramatically change key reporting areas, and more generally have sought to converge accounting standards over time. However, at present the convergence process appears to have stalled with respect to new standards, and it is not clear when, if ever, IFRS will be fully incorporated into U.S. GAAP. So, while there is considerable overlap between U.S. GAAP and IFRS, important differences between U.S. GAAP and IFRS will remain for the foreseeable future.

To help instructors deal with this very challenging environment, the Spiceland team is committed to providingcurrent, comprehensive and clear coverage of intermediate accounting, and the eigth edition reflects this.

Biografía del autor

David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas.
Professor Spiceland's primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators' Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hill's best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas.
David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.