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Principles of Financial Accounting IFRS Edition (絕)

作者：Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu
原價：洽詢

ISBN：9789814653848
版次：1
年份：2015
出版商：Cengage Learning
頁數/規格：792頁/平裝彩色

內容介紹本書特色目錄作者介紹

Description
In Principles of Financial Accounting, IFRS Editionserves as a guide for students to comprehend and give insights into accounting of the modern business world. This textbook will focus on core concepts and procedures based on the International Financial Reporting Standards (IFRS) and supported by real company examples including those in Asia. In addition, there are also solved exercises to ensure student success in the practical application of fundamental accounting principles. Students will learn to effectively use and prepare accounting information for decision making with various features that encourage critical thinking, highlight ethical considerations, and consider global implications. Emphasizing the relevancy of accounting to the business world, the text also makes a concerted effort to highlight the ethical considerations and global implications of financial accounting decisions in our world.

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Key Features

IFRS-based text: The rationale and explanation for recognition, measurement, disclosure and reporting are based on IFRS and incorporated into the main text.

Principles-based learning: Following the spirit of IFRS, not only the accounting rules but also the underlying rationale of the rules and the background of the transactions that give rise to the accounting issues are explained.

Local touch, global reach: Local but famous companies are used as illustrative examples. Meanwhile, world class companies are also included so that global view is not lost. Local business practices and regulations are also incorporated.

Friendly guidance: Important concepts are summarized in the “Remember This” box, confusions/pitfalls to be avoided are included in the “Caution” box, key terms or concepts are concisely explained on the margin of the page on which the related concepts or terms appear. In addition to these arrangements, important concepts are bolded in the main text.

Streamlined presentation: The contents are streamlined to make the text more concise. The presentation of the materials is carefully edited to make the understanding and application of the principles easier.

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, 2013 and 2012 and Independent Auditors’Report
Appendix B : Philips 2013 Financial Statements
Appendix C : Carrefour 2013 Financial Statements
Appendix D : Present Value Tables

Glossary
Index

Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Brigham Young University

ABOUT THE AUTHORS (continued)
Rong-Ruey Duh is a professor at the Department of Accounting, National Taiwan University (NTU). He earned his PhD from the University of Minnesota, Minneapolis. Dr. Duh was President of Taiwan Accounting Association and Chair of the Board of Directors for
Accounting Research and Development Foundation, a non-profit organization responsible for setting financial accounting and auditing standards in Taiwan.

Audrey Wenhsin Hsu is an associate professor at the Department of Accounting at National Taiwan University (NTU). Dr. Hsu earned
her PhD from Lancaster University, United Kingdom. Her areas of research include international accounting standards, financial
reporting quality, and corporate governance.

Rong-Ruey Duh, Audrey Wenhsin Hsu, National Taiwan University

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