4th edition. — Pearson Canada, 2020. — 722 p. — ISBN 978-0-13-482008-8.
Authors Kin Lo and George Fisher present the how and why of reporting accounting information from within an easily-understood theoretical framework. The fourth edition incorporates current International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprise (ASPE) where appropriate.
Fundamentals of Financial Accounting Theory
Conceptual Frameworks for Financial Reporting
Accrual Accounting
Revenue Recognition
Cash and Receivables
Inventories
Financial Assets
Property, Plant, and Equipment
Intangible Assets, Goodwill, Mineral Resources, and Government Grants
Applications of Fair Value to Non-Current Assets