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 the accounting student in the global IFRS community, with the primary purpose of enabling them to 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 theapplication 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. Key attributes: 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; and, 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.