A new, from the ground up, Canadian Intermediate Accounting text written for today’s accounting environment and today’s students. This new text is the first book to be written entirely to IFRS as opposed to being adapted from Canadian or U.S. standards. Its fresh approach with an emphasis on professional judgment and decision-making are in line with the way faculty want to teach this course and in line with how students need to prepare for professional practice. By introducing and integrating accounting theory, the text helps students understand the “why” behind accounting practice and standards. Class tests and an exhaustive technical checking process ensure that the text is both an excellent learning resource for students and a text that is of the highest quality and accuracy.