Intermediate Accounting, 13 Edition

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giới thiệu The bestselling book on intermediate accounting, Kieso is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field. It integrates FARS/Codification exercises, cases, and simulati...
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giới thiệu

The bestselling book on intermediate accounting, Kieso is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field. It integrates FARS/Codification exercises, cases, and simulations into the chapters. This introduces readers to the codification project. They’ll learn how to leverage everyday accounting programs like Excel, GLS, and other computerized accounting software giving them a strong background in the tools needed in the accounting profession. New and existing content is arranged in a way to offer accountants a chance to review key concepts.

New to This Edition:

  • NEW IFRS content: Intermediate Accounting, 13e, includes, in 20 of the 24 chapters, a “Convergence Corner” feature that demonstrates to readers how international financial reporting standards apply to the main topics of the chapter.
    * Updated Appendix 24B provides a complete discussion of the international accounting and reporting environment, with the latest convergence developments.
    * Quick-hitting International Insights in the margins compare or contrast international standards with a point under discussion in the nearby text.
    * New end-of-chapter Questions in each chapter focus on international standards introduced in the chapter.  These questions are marked with an icon for easy reference.
    * International Reporting Cases ask readers to analyze financial statements of international companies and apply analysis with the application of international standards.
  • Updated Fair Value discussions: Fair value has been expanded at both the introductory level in Chapter 2 and in subsequent chapters where appropriate. The more thorough discussion in Chapter 2 lays the groundwork for expanded discussions in later chapters. The result is a solid understanding of fair value in the accounting profession today.
  • FASB Codification: This edition integrates the new FASB Codification throughout. References to the accounting pronouncements replaced by a numbering system in each chapter linked to the new Codification. A list of Codification references at the end of each chapter links the bracketed numbers from the text to the Codification; this list also includes a reference to the preceding literature, for easing the transition to the new system. In addition, a handful of quick exercises in each chapter give readers opportunities for practice and simple research in the Codification.
  • Revised End-of-Chapter Material: Names, numbers, and dates in all end-of-chapter materials, including brief exercises and problems, have been changed.
  • Expanded CPA-prep Professional Simulations: Now be offering a complete online Wiley CPA prep course electronically.
  • Updated real-world focus:   This edition contains many new chapter-opening stories and “What Do the Numbers Mean?” boxes. Such applications join theory and practice, and demonstrate to readers the use of accounting in today’s business world. 

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137 of 144 people found the following review helpfulBy Citizen John TOP 100 REVIEWERVINE VOICE on 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. The publisher also provides the professors with additional materials including exam materials, so there's always the incentive for the professor to use the latest edition and claim that it's the only acceptable one due to the end of chapter problems.

These are really heavy books - no fun to carry around. The book weighs 6.2 pounds. That's ridiculous. 1,440 pages and you darn well have to know this material. This gives a hint why so many people, despite knowing that good accountants tend to stay employed in a recession, won't even consider this route. But at least the Kieso books, other than their workbooks, are hardcover with large dimensions and quality paper and binding. Nothing is worse than using a thick softcover text that feels like a phone book. Unfortunately they're expensive new, and you might one day be buying the 18th edition used for a fraction of this price.

Note, if you need the WileyPlus access code, it is NOT included with this book. If your professor makes you get the code, you've got to spend even more money. You get this access code at the Wileyplus website. A kind student emailed me that the code now costs $83.50 at the site. Wiley also puts in place separate deals with some but not all college bookstores, although then the prices vary a lot at the college bookstore level. Sometimes, depending on how the professor intends to use the WileyPlus resource, you might just ask the professor and get the code, but those cases are rare.

A word of caution and encouragement: This Intermediate Accounting course along with the first one, Financial Accounting, are the two that were traditionally used to weed out students from becoming accounting majors. You've got to spend a lot more time on this course than you usually would for a typical course. Good luck - I wish you the best!
 
28 of 32 people found the following review helpfulBy RMurray847 TOP 1000 REVIEWERVINE VOICE on 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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Link: http://www.amazon.com/Intermediate-Accounting-Donald-E-Kieso/dp/0470374942
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