Financial Accounting 4/e IFRS Edition (4版)

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【簡介】 【目錄】 Table of Contents PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE 1. Accounting Information: Users and Uses 2. Financial Statements: An Overview 3. The Accounting Cycle: The Mechanics of Accounting 4. Completing the Accounting Cycle 5. Internal Controls: Ensuring the Integrity of Financial Information PART II: OPERATING ACTIVITIES 6. Cash 7. Receivables 8. Inventory and the Cost of Sales 9. Completing the Operating Cycle PART III: INVESTING AND FINANCING ACTIVITIES 10. Investments: Property, Plant, and Equipment and Intangible Assets 11. Financing: Long-Term Liabilities 12. Financing: Equity 13. Investments: Debt and Equity Securities PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING 14. Statement of Cash Flows 15. Analyzing Financial Statements Appendices Appendix A: Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries Consolidated Financial Statements for the Years Ended December 31, 2023 and 2022 and Independent Auditors’ Report Appendix B: Philips 2023 Financial Statements Appendix C: Carrefour 2023 Financial Statements Appendix D: Present Value Tables Glossary Index