中級會計

Intermediate Accounting IFRS Edition 3/e(軟精裝)

+作者:

Kieso

+年份:
2018 年3 版
+ISBN:
9781119372936
+書號:
AC0249HC
+規格:
軟精裝/彩色
+頁數:
1384
+出版商:
John Wiley
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●Review and Practice and Solutions: New practice opportunities with solutions are integrated throughout the textbook and the Wiley Engage course. Each textbook chapter now provides students with a Review and Practice section that includes learning objective summaries, a key term listing, and a practice problem with solution.  
Streamlined Learning Objectives and Design: Each chapter now offers a more focused approach within each chapter and a design that improves compatibility across all media.
Authoritative Literature References: Placed near the end of each chapter, the Authoritative Literature References include a full citation as well as a practice Research Case.
Major Content Revisions: In response to the changing environment, we have significantly revised several chapters.

The Third Edition of Intermediate Accounting: IFRS Edition provides the tools global accounting students need to understand IFRS and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course.

Donald E. Kieso - Northern Illinois University, Dekalb, Illinois
Jerry J. Weygandt - University of Wisconsin, Madison, Wisconsin
Terry D. Warfield - University of Wisconsin, Madison, Wisconsin

Chapter 1 Financial Reporting and Accounting Standards.
Chapter 2 Conceptual Framework for Financial Reporting.
Chapter 3 The Accounting Information System.
Chapter 4 Income Statement and Related Information.
Chapter 5 Statement of Financial Position and Statement of Cash Flows.
Chapter 6 Accounting and the Time Value of Money.
Chapter 7 Cash and Receivables.
Chapter 8 Valuation of Inventories: A Cost-Basis Approach.
Chapter 9 Inventories: Additional Valuation Issues.
Chapter 10 Acquisition and Disposition of Property, Plant, and Equipment.
Chapter 11 Depreciation, Impairments, and Depletion.
Chapter 12 Intangible Assets.
Chapter 13 Current Liabilities, Provisions, and Contingencies.
Chapter 14 Non-Current Liabilities.
Chapter 15 Equity.
Chapter 16 Dilutive Securities and Earnings per Share.
Chapter 17 Investments.
Chapter 18 Revenue Recognition.
Chapter 19 Accounting for Income Taxes.
Chapter 20 Accounting for Pensions and Postretirement Benefits.
Chapter 21 Accounting for Leases.
Chapter 22 Accounting Changes and Error Analysis.
Chapter 23 Statement of Cash Flows.
Chapter 24 Presentation and Disclosure in Financial Reporting.