Intermediate Accounting: IFRS Edition, 3/e (軟精裝)

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

商品描述

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.

商品描述(中文翻譯)

《中級會計學:IFRS 版本第三版》提供了全球會計學生理解國際財務報導準則(IFRS)及其實際應用所需的工具。本書重點關注公平價值、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,並根據當前實踐進行了探討。全球會計見解突出了IFRS和美國通用會計準則(U.S. 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、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。