Principles of 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 and Cash PART II: OPERATING ACTIVITIES 6. Receivables 7. Inventory and the Cost of Sales 8. Completing the Operating Cycle PART III: INVESTING AND FINANCING ACTIVITIES 9. Investments: Property, Plant, and Equipment and Intangible Assets 10. Financing: Long-Term Liabilities 11. Financing: Equity 12. Investments: Debt and Equity Securities PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING 13. Statement of Cash Flows 14. Analyzing Financial Statements Appendices Appendix A : Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries Consolidated Financial Statements for the Years Ended December 31, 2015 and 2014 and Independent Auditors’Report Appendix B : Philips 2015 Financial Statements Appendix C : Carrefour 2015 Financial Statements Appendix D : Present Value Tables Glossary Index

Principles of Financial Accounting IFRS (Chapter 1-17)(Custom Edition) (3版)

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Principles of Financial Accounting IFRS (Chapter 1-17) 作 / 譯 者 ： John J. Wild,Winston Kwok,Ken W. Shaw I S B N - 13 ： 9786269646876 I S B N - 10 ： 6269646871 類 別： 會計學原理 版 次： 3 版 年 份： 2023 規 格： 641 頁 出 版 商： 華泰文化 / McGraw-Hill Education 簡介 Principles of Financial Accounting, 3rd edition, continues to provide leading accounting content that engages and motivates students. With its step-by-step approach, this book streamlines complex accounting processes and helps students to build confidence by mastering key concepts and procedures. Suitably written for both introductory and intermediate courses on Financial Accounting, guided by international accounting standards, this edition helps students to develop good decision-making habits as they prepare, analyze, and apply accounting information. It also includes the latest available financial reports of Nestlé and adidas, both multinational companies that comply with international standards in accounting to further reinforce the real-world relevance of accounting concepts. KEY FEATURES •The recognition, measurement, disclosure and reporting of revenues, receivables, and investments follow the guiding principles of international accounting standards. •Available with Connect®, a personalized learning management solution that seamlessly integrates homework and assessment with learning science technology to improve student results. •A unique pedagogical framework that gives insight into every aspect of business decision making supported by accounting information. •Conceptual/Analytical/Procedural (CAP) model allows instructors to easily customize their courses. •Chapter-opening stories featuring business from diverse sources. •Useful points, hints, and tips strategically placed inside margins. •Comprehensive end-of-chapter questions, exercises, and problems. 目錄 Ch 1 Accounting in Business Ch 2 Analyzing and Recording Transactions Ch 3 Adjusting Accounts for Financial Statements Ch 4 Completing the Accounting Cycle Ch 5 Accounting for Merchandising Operations Ch 6 Inventories and Cost of Sales Ch 7 Accounting Information Systems Ch 8 Cash, Fraud, and Internal Control Ch 9 Accounting for Receivables Ch10 Long-Term Assets Ch11 Current Liabilities and Payroll Accounting Ch12 Accounting for Partnerships Ch13 Accounting for Corporations Ch14 Long-Term Liabilities Ch15 Investments Ch16 Reporting the Statement of Cash Flows Ch17 Analysis of Financial Statements

Principles of Financial Accounting (IFRS) (3版)

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Principles of Financial Accounting 3/e IFRS Edition 作者：Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu ISBN：9789814962605 版次：3 年份：2021 出版商：Cengage Learning 頁數/規格：784頁/平裝雙色 簡介 第三版主要特色如下 2018 年 1 月 1 日之後生效的《國際財務報導準則》(IFRS)第 15 號（客戶合約之收入），對某些交易的收入認列在時間和金額認定與以往的處理方式不同，第6章應收帳款 (Receivables)一章因應新的公報做內容更改。這些更改主要針對銷貨退回與銷貨折扣的會計處理，在IFRS 15的架構裡，屬於變動的範疇，其處理方式與以往不同。 第 6 章在 Expanded Material 單元中，特別加入銷貨（現金）折扣 (sales (cash) discount)和銷貨退回 (sales return)之範例，解釋變動對價的概念。 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 and Cash PART II: OPERATING ACTIVITIES 6. Receivables 7. Inventory and the Cost of Sales 8. Completing the Operating Cycle PART III: INVESTING AND FINANCING ACTIVITIES 9. Investments: Property, Plant, and Equipment and Intangible Assets 10. Financing: Long-Term Liabilities 11. Financing: Equity 12. Investments: Debt and Equity Securities PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING 13. Statement of Cash Flows 14. Analyzing Financial Statements Appendices Appendix A : Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries Consolidated Financial Statements for the Years Ended December 31, 2015 and 2014 and Independent Auditors’Report Appendix B : Philips 2015 Financial Statements Appendix C : Carrefour 2015 Financial Statements Appendix D : Present Value Tables Glossary Index