Synopsis
There is vast body of knowledge that students must master before they can account for the activities of an enterprise in the modern business world. Intermediate accounting is the course where it all happens. Although a few topics are covered in greater depth in advanced accounting courses, virtually every important topic is included in this Fourth edition of Intermediate Accounting. A mastery of the content of intermediate accounting is crucial for any student who hopes to either use or prepare accounting information.
In developing the Fourth edition, the Beechy and Conrod authors have taken a fresh look at the realities of Canadian business practice. Accounting practices and policies have been in the public eye as never before, with both fraud and judgement issues causing material restatements. It's the perfect time to focus on judgement in accounting policy choice and accounting estimates. In addition, Canadian accounting standards are migrating to international standards in 2011. Many international standards are similar to Canadian standards, but there are important differences. Beechy/Conrod describes and explores the alternatives based on a uniquely Canadian agenda. After all, accountants have to be able to account for things that happen in their own unique economic and business environment!
About the Authors
Thomas H. Beechy is a Professor Emeritus of Accounting at the Schulich School of Business, York University. For many years, he was also the Associate Dean of the school. He currently holds the additional titles of Executive Director of International Relations and of Assistant Dean - Special Projects. Professor Beechy holds degrees from George Washington University (BA), Northwestern University (MBA), and Washington University (DBA). He has been active in research and publication for almost 40 years, having published six books, including Canadian Advanced Financial Accounting, and numerous articles in major accounting journals. Professor Beechy has been a leader in Canadian accounting education, emphasizing the importance of case analysis in developing students' professional judgement and accounting skills. He has been an active researcher and advocate in both business and non-profit financial reporting. He has been particularly active in international accounting circles.
Joan E.D. Conrod is a Professor of Accounting in the Faculty of Management at Dalhousie University. Her teaching excellence has been recognized through awards such as the PWC Leaders in Management Education Award, the Dalhousie University Alumni Award for Teaching Excellence and the AAU Distinguished Teacher award. She was awarded her FCA from the Nova Scotia Institute of Chartered Accountants in 1999. Joan is an active member of the University community, and has served on many committees, including Dalhousie University Senate and the Board of Governors. She is a past president of the Canadian Academic Accounting Association. Joan has a lengthy history of involvement in professional accounting education. She has taught financial and managerial accounting courses to CA students across Canada, but particularly in Atlantic Canada, for 20 years. She has served on CA education committees at the local, regional, and national levels. Her publications include the text Intermediate Accounting, with Tom Beechy, Financial Accounting 3 for CGA-Canada, and a variety of case material and other publications.
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