خرید و دانلود نسخه کامل کتاب Intermediate Accounting, Volume 2, 5th Edition

As the world shifts to a greater reliance on digital media, it  is appropriate that this text evolves as well. This fifth edition is the  first fully digital version of Intermediate Accounting.  Instructors and students will find that, although the medium has  changed, the content is fully consistent with prior editions. 

How  can we better establish the flow of ideas in intermediate accounting?  One way is to apply more accounting theory to help explain the “why”  behind accounting standards and practices. Inherently, humans are  inquisitive beings who want to know not just how things work, but also  why things work a particular way. When students understand “why,” they  are better able to find connections between different ideas and  internalize those ideas with the rest of their accumulated knowledge and  experiences.

This resource aims to better establish  the flow of ideas throughout the book by covering several threshold  concepts in the first three chapters. Threshold concepts in this case  are the portals that connect accounting standards and practices with  students’ prior knowledge and experiences. As Meyer and Land suggest,  these threshold concepts will help to transform how students think about  accounting, help students to integrate ideas within and between  chapters, and irreversibly improve their understanding of accounting.