Intermediate accounting

"Amendments to IFRS No. 9 with respect to classification, measurement and impairment of financial instruments. In addition, current events have focused public attention on the key role of accounting in providing information useful to decision makers. The CPA exam, too, is redirecting its focus to emphasize the professional skills needed to critically evaluate accounting method alternatives. Intermediate Accounting provides a decision maker's perspective to emphasize the professional judgment and critical thinking skills required of accountants in today's business environment"--