Financial Accounting Theory (8版)

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書名：Financial Accounting Theory 8/E 作者：Scott 出版社：PEARSON 出版日期：2020/01/00 ISBN：9780134166681 內容簡介 • Theory in Practice: These vignettes provide real-world cases that illustrate the theoretical concepts. Some are pursued further in end-of-chapter Questions and Problems. • Examples: Numerical examples with detailed commentary about the method of solution make the theory more concrete, reinforcing students' learning. • Figures: Each chapter begins with a schematic figure. The figure at the start of Chapter 1 shows the design of the book, and each subsequent chapter starts with a figure showing the design of that chapter. • Questions and Problems: Each chapter except Chapter 1 ends with questions and problems that allow students to test, and sometime extend, their understanding of the chapter's contents. 目錄 1 Introduction 2 Accounting Under Ideal Conditions 3 The Decision-usefulness Approach to Financial Reporting 4 Efficient Securities Markets 5 The Value Relevance of Accounting Information 6 The Valuation Approach to Decision Usefulness 7 Valuation Applications 8 Efficient Contracting Theory and Accounting 9 An Analysis of Conflict 10 Executive Compensation 11 Earnings Management 12 Standard Setting: Economic Issues 13 Standard Setting: Political Issues

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