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New to This Edition: · NEW IFRS content: Intermediate Accounting, 13e, includes, in 20 of the 24 chapters, a "Convergence Corner" feature that demonstrates to readers how international financial reporting standards apply to the main topics of the chapter. * Updated Appendix 24B provides a complete discussion of the international accounting and reporting environment, with the latest convergence developments. * Quick-hitting International Insights in the margins compare or contrast international standards with a point under discussion in the nearby text. * New end-of-chapter Questions in each chapter focus on international standards introduced in the chapter. These questions are marked with an icon for easy reference. * International Reporting Cases ask readers to analyze financial statements of international companies and apply analysis with the application of international standards.