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Intermediate Accounting, 14th Edition [Print Replica] [Kindle Edition]

Jerry J. Weygandt , Donald E. Kieso , Terry D. Warfield
3.9 out of 5 stars  See all reviews (180 customer reviews)

Rent From: $57.95 or Buy Price: $103.50

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Book Description

No other text is used in more accounting programs, and by more professionals in the field, than Intermediate Accounting by Kieso, Weygandt, and Warfield.  The Fourteenth edition redefines the Intermediate Accounting course in light of Convergence and new best practices with the most comprehensive coverage of IFRS on the market!  It maintains the qualities for which the text is globally recognized, including its reputation for accuracy, comprehensiveness, accessibility, and quality problem material that best prepares students for success on the CPA exam.  This edition sets a new standard to which all others need to be measured when producing well-prepared graduates for the global economy.


Editorial Reviews

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Relevant Facts about International Financial Reporting Standards (IFRS)
  • International standards are referred to as International Financial Reporting Standards (IFRS), developed by the International Accounting Standards Board (IASB). Recent events in the global capital markets have underscored the importance of financial disclosure and transparency not only in the United States but in markets around the world. As a result, many are examining which accounting and financial disclosure rules should be followed.

  • U.S. standards, referred to as generally accepted accounting principles (GAAP), are developed by the Financial Accounting Standards Board (FASB). The fact that there are differences between what is in this textbook (which is based on U.S. standards) and IFRS should not be surprising because the FASB and the IASB have responded to different user needs. In some countries, the primary users of financial statements are private investors; in others, the primary users are tax authorities or central government planners. It appears that the United States and the international standard-setting environment are primarily driven by meeting the needs of investors and creditors.

  • The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U.S. exchanges. There is a continuing debate as to whether non-U.S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U.S.) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the higher costs of SOX compliance are making the U.S. securities markets less competitive.

  • This textbook mentioned a number of ethics violations, such as WorldCom, AIG, and Lehman Brothers. These problems have also occurred internationally, for example, at Satyam Computer Services (India), Parmalat (Italy), and Royal Ahold (the Netherlands.)

  • IFRS tends to be simpler in its accounting and disclosure requirements; some people say more “principles-based.” GAAP is more detailed; some people say more “rules-based.” This difference in approach has resulted in a debate about the merits of “principles-based” versus “rules-based” standards.

  • The SEC allows foreign companies that trade shares in U.S. markets to file their IFRS financial statements with reconciliation to GAAP.

Product Details

  • File Size: 89271 KB
  • Print Length: 1640 pages
  • Simultaneous Device Usage: Up to 3 simultaneous devices, per publisher limits
  • Publisher: John Wiley & Sons, Inc.; 14 edition (February 28, 2011)
  • Sold by: Amazon Digital Services, Inc.
  • Language: English
  • ASIN: B006PKWD8G
  • Text-to-Speech: Not enabled
  • X-Ray:
  • Word Wise: Not Enabled
  • Lending: Not Enabled
  • Amazon Best Sellers Rank: #340,290 Paid in Kindle Store (See Top 100 Paid in Kindle Store)
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Customer Reviews

Most Helpful Customer Reviews
142 of 149 people found the following review helpful
5.0 out of 5 stars The Age-Old Kieso Problem August 18, 2009
Format:Hardcover
Except for having to buy it new, there are reasons to like the Kieso series including this 13th edition of Intermediate Accounting, which is really Financial Accounting II. These authors have done everything to make the subject progressively more accessible in each edition. I know as I suffered through the courses once too. I have a master's in accounting and am a CPA. It's surprising how many accounting texts assume the student has certain prerequisite skills and knowledge and equally surprising how so many accounting professors want to lecture on what enhances their knowledge base instead of teaching to the student. The Kieso books are really teaching books. I buy used recent editions for myself just for reference since they're so well done and so cheap. Not all CPAs do that but I practice financial accounting.

You'll be lucky if the professor is permissive enough to go with an older series because most students quickly sell these books once the course is over, so used editions are MUCH cheaper. But most professors insist on the most recent edition. I think they're motivated because their authority rests on being up to date. In this 13th edition, there's a big emphasis on International Accounting Standards, and you can be sure the professors want to bone up on this themselves. The financial meltdown has discredited the whole U.S. financial complex, and one result is that the pull is now stronger toward international accounting standards rather than U.S. GAAP. Also, the authors anticipate that everyone wants to use the cheaper previous edition, so they always change the end of chapter problems.
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31 of 35 people found the following review helpful
4.0 out of 5 stars Just what it says...INTERMEDIATE April 22, 2004
Format:Hardcover
This is NOT an easy book. It would be a complete waste of time for a student who hasn't already taken beginning accounting. It basically goes through the balance sheet and other financial statements line-by-line, as many beginning texts do. BUT, it digs deeper. It's looking for the EXCEPTIONS to the usual, easy-to-learn rules.
It is very comprehensive and the end of chapter questions are extensive. If you can more or less master this book...you're ready for accountancy. If you just can't "get" the material, maybe another career choice is better.
The writing style is hardly "reader friendly" but it isn't too stiff, has lots of examples and charts and tables, and is broken up into many "little" sections. Any instructor / course would be insane to have someone try to get through the material properly in just one semester. It's a 2 semester book, for sure.
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17 of 18 people found the following review helpful
5.0 out of 5 stars Unparalled November 21, 2003
By Patrick
Format:Hardcover
This book (and the course) is the transitional step in becoming an accountant (or not). I feel compelled to say that this book should be considered as a bible for all accountants. It is tedious, but very rewarding for all who can last the journey through inventories, receivables, etc. Eat, sleep, drink with it, do whatever you can because this book is one of the best published pieces on accounting to date. Don't leave home without it.
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36 of 43 people found the following review helpful
1.0 out of 5 stars Intermediate Accounting January 6, 2004
By A Customer
Format:Hardcover
This book is difficult for the student to understand. I felt that I had learned nothing in my previous accounting classes. Even though the text seems straightforward in some areas, the chapter problems are difficult - the student needs more knowledge. If it had not been for the Solution Manual, I would have had no idea how to approach the homework problems. Author is presenting information above the student level. It's OK to stretch, but not at the expense of learning. Even our professor strongly suggested that we invest in another author's text in order to understand the material. I ended up dropping the class and taking it again 2 years later. By then, another text was in use.
A relative had the author as an instrtucor in college and told me Kieso was just as obtuse in class and expected students to know more than they should at that level of accounting instruction. Thank goodness there are other, student friendly Intermediate Accounting textbooks. such as the one by Dy Dyckman. Dyckman's book was the best out of the 4 that I purchsed and got me through the 3 Intermediate Accounting classes I have recently completed.
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21 of 24 people found the following review helpful
5.0 out of 5 stars Great as a Teacher! August 24, 2011
By Chan
Format:Hardcover|Verified Purchase
This book is wonderful. I was skeptical at first with all the negative reviews about its complexity and its only uses for people who are already accountants. The fact is I am studying for the CPA and I was reading the Bick Financial books. Not only was it so stodgy, It didn't explain any of the terminology. I was reading on FIFO/LIFO from the Kieso book and they explained such words as base year, year 1 layer, price indexes. Not only that, they provided concrete examples in the form of journal entries and financial statements. Yes this book is heavy, but I am taking this class online. Even then, the conciseness and All in one reference makes this book worth carrying around. Dare I say this is like an accountant's bible?

Notes on the language -I am an average reader and am still a student. I think the words they use are fairly simple(compared to the CPA texts I have read at the very least) There hasn't been a concept that has befuddled me yet. Topics and terminology are fairly easy to find. I haven't tried to look up anything obscure, but if I run into any trouble, I'll let you guys know.
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More About the Author

Donald E. Kieso, Ph.D., C.P.A., received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Peat Marwick Emeritus Professor of Accounting at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, the AACSB's Accounting Accreditation Committees, the State of Illinois Comptroller's Commission, as Secretary-Treasured of the Federation of Schools of Accountancy, and as Secretary-Treasurer of the American Accounting Association. Professor Kieso served as a charter member of the national Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA's Joseph A. Silvoso Award of Merit, and the NIU Foundation's Humanitarian Award for Service to Higher Education.

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