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9780071091251 There is a 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 accounting topic is included in this fifth edition of "Intermediate Accounting". A mastery of this content is crucial for any student who hopes to either use or prepare accounting information. Given the shift to International Financial Reporting Standards (IFRS) for public enterprises, and to Accounting Standards for Private Enterprises (ASPE), both effective January 1, 2011, currency has never been more important. The new fifth edition of Beechy/Conrod/Farrell is perfectly timed. The authors have fully integrated IFRS into the new edition, while also discussing key differences in ASPE as appropriate. New to the fifth edition, every copy of "Intermediate Accounting" includes access to Connect - McGraw-Hill's innovative online study and testing program. In addition to an easy-to-use eBook and study resources, Connect also includes algorithmic problems within the homework assessment tool that are directly from the end of chapter material. This fully integrated solution helps students master the concepts, practice problems and ultimately achieve success in intermediate accounting.