Financial Accounting: Including International Financial Reporting Standards, 14/e (Paperback)
- 出版商: McGraw-Hill
- 出版日期: 2010-11-30
- 售價: $1,120
- 貴賓價: 9.8 折 $1,098
- 語言: 英文
- 頁數: 815
- ISBN: 0071288961
- ISBN-13: 9780071288965
•Focus on International Financial Reporting Standards (IFRS) and IFRS reporting companies.
•IFRS terms are used in chapter text, ratio analysis, cases and end-of-chapter problems and exercises.
•Financial statements are in accordance to presentation format in IFRS.
•Discussion about the different accounting treatments between IFRS and U.S GAAP for topics such as choices of inventory valuation method, classification of PPE and intangible assets and the application of the lower-of-cost-and-net-realizable-value rule.
•End-of-chapter materials and cases include other IFRS reporting companies around the world.
•Actual company cases opening every chapter, which ground the theme of that chapter in a real-life example; e.g. adidas AG, Philips, and Sinopec. .
•Color-coded Accounting Cycle ? Students often struggle when learning to record transactions. To help with this challenging topic (starting in chapter three), the authors have broken the process down into four easy steps that are uniform, color-coded, and tied to the accounting equation. Step 1: Analysis ? which accounts were recorded with an increase or decrease. Step 2: Debit/Credit rules ? this helps students remember whether the account should be debited or credited. Step 3: The Journal Entry is shown to illustrate what has happened in the 2 previous steps. Step 4: The ledger T-accounts are shown
•Ethics, Fraud & Corporate Governance ? Boxed examples on Ethics, Fraud & Corporate Governance appear throughout the book, highlighting the importance of these topics in business today. The EOC material also includes cases on these topics (specifically marked with an icon) to alert students to dilemmas they will encounter in the real world.
•TWO sets of Problems, a full set of Exercises, and a full set of Brief Exercises in EACH chapter provide plenty of opportunities for students to practice the concepts they?ve learned in each chapter.
•Defined Key Terms and Self-Test Questions review and reinforce chapter material.
•Demonstration Problems and their solutions allow students to test their knowledge of key points in the chapters.
•Critical Thinking Cases and Problems put students? analytical skills to the test by having them think critically abut key concepts from the chapter and apply them to business decisions.