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Principles of Financial Accounting 2/e IFRS Edition

作者：Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu
原價：NT$ 1,410

ISBN：9789814780674
版次：2
年份：2017
出版商：Cengage Learning

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內容介紹目錄作者介紹

FEATURES
The second edition is featured by the following major changes:

We incorporate the latest IFRS amendments into this edition. Specifically, IFRS 9 (Classification of Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers) will become effective beginning on or after January 1 2018. IFRS 15, in a major overhaul of rules on revenue recognition, will replace IAS 18 (Revenue) and IAS 11 (Construction Contracts). It establishes a contract-based approach to determine the recognition and measurement of revenue. IFRS 9 will replace IAS 39 (Financial Instruments) and contains new requirements on the classification and measurement of financial assets. We substantially revise Chapter 6 (Receivables) and Chapter 12 (Investments) to incorporate IFRS 15 and IFRS 9, respectively.

In each chapter, we update the real world examples by using the latest financial statements that are publicly available when we undertake the revision project. The appendices (TSMC, Philips, and Carrefour) are all updated in this way.

We highlight the illustrated examples to help the readers more easily to get the main idea points. We hope that this change will make this book more reader friendly.

We make the practices at the end of each section more clearly. Practicing after each section is an effective way of learning. In the first edition, this series of practices were labeled “Do This” but some users of our book may have skipped it. In the second edition, we make them easier to identify and change the label to “QUIZ YOURSELF.” Take a break by practice before proceeding to the next section.

We add/change the exercises and problems at the end of each chapter.

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

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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