書名: Principles of Financial Accounting (IFRS) (3版)
作者: Stice
版次: 3
ISBN: 9789814962605
出版社: Cengage
出版日期: 2020/11
重量: 1.54 Kg
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#財務管理
#財務會計
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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

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