内容简介：
The bestselling book on intermediate accounting, Kieso is an excellent reference for practicing accountants and an invaluable resource for anyone entering the field. 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. Intermediate Accounting 14th Edition is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change. There are three areas of major importance that are now incorporated extensively into the text: New way of looking at GAAP, Convergence of U.S. GAAP and IFRS, and Fair Value Movement. The core of Kieso's value statement continues to be authoritativeness and preparation for the profession (CPA exam). New to This Edition:*Expanded and Updated Coverage of IFRS: Some of this new content has been adapted from the recently published Intermediate Accounting, IFRS Accounting. In addition, readers will benefit from new end-of-chapter content and assignments specifically related to IFRS.*Critical Thinking and Conceptual Understanding: Building on traditional strengths from previous editions, the new edition includes new Accounting, Analysis, and Principles review exercises to help reinforce these three important elements from each chapter.*Updated Real-world Focus: Contains many new chapter-opening stories and "What Do the Numbers Mean?" boxes. Such applications join theory and practice, and demonstrate the use of accounting in today's business world.*Professional Simulations: This edition includes updated professional simulations that model the latest version of the computerized CPA exam.