Intermediate Accounting IFRS Edition, 2/e (Hardcover)

Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

  • 出版商: Wiley
  • 出版日期: 2014-08-11
  • 定價: $1,820
  • 售價: 2.2$399
  • 語言: 英文
  • 頁數: 1384
  • 裝訂: Hardcover
  • ISBN: 1118443969
  • ISBN-13: 9781118443965
  • 相關分類: 會計學 Accounting
  • 立即出貨(限量) (庫存=1)

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商品描述

The Second Edition of Intermediate Accounting: IFRS Edition, by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, provides the tools global accounting students need to understand what IFRS is 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.  New Global Accounting Insights highlight the important differences that remain between IFRS and US 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.

商品描述(中文翻譯)

《中級會計學:IFRS 版本》第二版,作者 Donald E. Kieso、Jerry J. Weygandt 和 Terry D. Warfield,提供全球會計學生所需的工具,以了解IFRS的內容及其在實務中的應用。本書強調公平價值、金融工具的適當會計處理,以及與租賃、收入認列和財務報表呈現相關的新發展,並將其與當前實務進行比較。新的「全球會計見解」突顯了IFRS和美國通用會計原則(US GAAP)之間仍然存在的重要差異,並討論了持續進行的聯合趨同努力以解決這些差異。《中級會計學:IFRS 版本》全面、最新且準確,包含經過驗證的教學工具,旨在幫助學生更有效地學習,並滿足本課程的不斷變化的需求。