The Intermediate Accounting learning system is built around these key attributes:

• Clarity – Both simple and complex topics are explained in language that is clear and approachable. The highly acclaimed conversational writing style establishes a friendly dialogue between the text and each individual student.
• A Decision-Making Perspective – A decision maker’s perspective to emphasize the professional judgment and critical thinking skills required of accountants today is provided in the text where relevant. This equips accounting students with professional skills needed to critically evaluate accounting method alternatives.
• Consistent Quality – Major supplements (Instructor’s Resource Manual, Solutions Manual, and Testbank) and end-of-chapter material are written and tested by the authors themselves to ensure seamless compatibility throughout the Spiceland learning package.
• A Commitment to Currency – The suite of IFRS that are relevant to intermediate accounting students worldwide is fully integrated, and the latest IASB standards, including IAS No. 19 Employee Benefits (2013), IFRS No. 9 Financial Instruments and IFRS No. 13 Fair Value Measurement are presented in this textbook. The authors have also added supplements and/or appendices addressing the joint IASB/FASB projects on revenue recognition, leases and financial instruments.