Intermediate Accounting: IFRS Edition (Global Edition) is an adaption of Intermediate Accounting, by David Spiceland, Jim Sepe, and Mark Nelson. This IFRS edition continues the strong tradition of the original text with its unique learning features but includes completely new in-depth content that is based on the IFRS. It aims to provide a rich learning experience for the global audience—it is written for accounting students in the global IFRS community and with the primary purpose of ensuring that its readers would develop strong competencies in the IFRS.

The IFRS edition has been designed to ensure students’ careers are built upon a solid conceptual foundation that explains and presents the application of the IFRS clearly and in the engaging and conversational style of the original Spiceland text. It is the work of an expanded team of talented authors that includes three new authors who have taught and researched extensively on IFRS-related issues. The authors bring their rich pool of experience and knowledge of IFRS and insights on the real-world impact of the IFRS to this textbook.

The IFRS edition presents a wealth of explanations, illustrations, real-world cases and challenging problems to equip accounting students worldwide with a rigorous understanding of the IFRS and their applications. It is built upon the strengths of the original Spiceland text, which draws upon the feedback of more than 600 faculty reviewers who shared their insights, experience, and opinions with the authors.

Like the original Spiceland text, this IFRS edition is designed from the start to be not simply a textbook, but a complete learning system, encompassing the textbook and key ancillaries, all of which are written by the authors.