Intermediate Financial Reporting: An IFRS Perspective 作 / 譯 者 ： Nelson Lam,Peter Lau I S B N - 13 ： 9789814731997 I S B N - 10 ： 9814731994 類 別： 中級會計學 版 次： 3 版 年 份： 2017 規 格： 1186 頁 出 版 商： McGraw Hill Education This book is suitable for students, lecturers and practicing accountants. Students and lecturers should find this a good textbook for undergraduate and postgraduate intermediate and advanced accounting and financial reporting courses. Users and preparers of financial reports will find the concepts and explanations useful in their daily work, and they can use the book as a guide in analysing, auditing and preparing their financial reports. 1. Latest coverage of IFRSs, including IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases 2. Numerous illustrative examples 3. Real-life cases sourced from countries around the world 4. Exercises, problems and case studies 5. Useful points, hints, and tips strategically placed inside margins 6. Comprehensive end-of-chapter questions, exercises, and problems 目錄 PART I: CONCEPTUAL AND REGULATORY FRAMEWORK Ch 1 Financial Reporting and International Financial Reporting Standards Ch 2 Conceptual Framework for Financial Reporting PART II: ELEMENTS OF FINANCIAL STATEMENTS-ASSETS Ch 3 Property, Plant and Equipment Ch 4 Leases Ch 5 Investment Property Ch 6 Intangible Assets Ch 7 Borrowing Costs Ch 8 Impairment of Assets Ch 9 Inventories PART III: ELEMENTS OF FINANCIAL STATEMENTS-LIABILITIES, EQUITY, INCOME AND EXPENSES Ch 10 Revenue and Construction Contracts Ch 11 Revenue from Contracts with Custmmers Ch 12 Employee Benefits Ch 13 Income Taxes Ch 14 Provisions and Contingencies PART IV: FINANCIAL INSTRUMENTS Ch 15 Financial Instruments -- An Introduction Ch 16 Financial Assets Ch 17 Financial Liabilities and Derecognition Ch 18 Financial Instruments -- Presentation and Disclosure PART V: PRESENTATION OF FINANCIAL STATEMENTS AND RELATED TOPICS Ch 19 Presentation of Financial Statements Ch 20 Accounting Policies, Changes in Accounting Estimates and Errors Ch 21 Events after the Reporting Period Ch 22 Non-current Assets Held for Sale and Discontinued Operations Ch 23 The Effects of Changes in Foreign Exchange Rates Ch 24 Statement of Cash Flows Ch 25 Fair Value Measurement