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Financial Accounting 2/e (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：9789814780667
版次：2
年份：2018
出版商：Cengage Learning
頁數/規格：846頁/平裝彩色

內容介紹目錄

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

We restructure the book such that Chapter 6 in the previous edition is divided into two chapters. Chapter 6 in this edition focuses on Cash and Chapter 7 on Receivables. The ordering of the subsequent chapters and the total number of chapters are changed accordingly.

We incorporate the latest IFRS amendments into this edition. Specifically, IFRS 9 and IFRS 15 will become effective beginning on January 1, 2018. IFRS 15, in a major overhaul of rules on revenue recognition, will replace IAS 18 (Revenue) and IAS 11 (Construction Contracts) and related interpretations. 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 (Chapter 7 now, Receivables) and Chapter 12 (Chapter 13 now, Investments) to incorporate IFRS 15 and IFRS 9, respectively.

In each chapter, we updated 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 highlighted the illustrated examples to help the readers get the main points easily. We hope that this change will make the book more reader friendly.

We made the practices at the end of each section more distinct. 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 made them easier to be identified and changed the label to “Quiz Yourself.” Take a break by practicing before proceeding to the next section.

We added/changed the exercises and problems at the end of each chapter.

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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: Ensuring the Integrity of Financial Information.

PART II: OPERATING ACTIVITIES.
6. Cash
7. Receivables.
8. Inventory and the Cost of Sales
9. Completing the Operating Cycle.

PART III: INVESTING AND FINANCING ACTIVITIES.
10. Investments: Property, Plant, and Equipment and Intangible Assets.
11. Financing: Long-Term Liabilities.
12. Financing: Equity.
13. Investments: Debt and Equity Securities.

PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING.
14. Statement of Cash Flows.
15. Analyzing Financial Statements.

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