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