Intermediate Accounting IFRS Edition 5/e Wiley Custom Edition (5版)

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【簡介】 【目錄】 1 The Environment and Conceptual Framework for Financial Reporting 2 Income Statement and Related Information 3 Statement of Financial Position and Statement of Cash Flows 4 Accounting and the Time Value of Money 5 Cash and Receivables 6 Inventories 7 Acquisition and Disposition of Property, Plant, and Equipment 8 Depreciation, Impairments, and Depletion 9 Intangible Assets 10 Liabilities, Provisions, and Contingencies 11 Equity 12 Dilutive Securities and Earnings per Share 13 Investments 14 Revenue Recognition 15 Accounting for Income Taxes 16 Accounting for Pensions and Postretirement Benefits 17 Accounting for leases 18 Accounting Changes and Error Analysis 19 Statement of Cash Flows 20 Presentation and Disclosure in Financial Reporting APPENDIX A Specimen Financial Statements: Marks and Spencer Group plc APPENDIX B Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries APPENDIX C Specimen Financial Statements: adidas AG APPENDIX D Specimen Financial Statements: Nestle Group