Principles of Financial Accounting, 3/e (IFRS Edition)(Paperback)

Earl K. Stice , James D. Stice , W. Steve Albrecht , Monte R. Swain , Rong-Ruey Duh , Audrey Wenhsin Hsu

  • 出版商: Cengage Learning
  • 出版日期: 2021-01-01
  • 售價: $1,410
  • 貴賓價: 9.5$1,340
  • 語言: 英文
  • 頁數: 784
  • ISBN: 9814962600
  • ISBN-13: 9789814962605

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第三版主要特色如下
2018 年 1 月 1 日之後生效的《國際財務報導準則》(IFRS)第 15 號(客戶合約之收入),對某些交易的收入認列在時間和金額認定與以往的處理方式不同,第6章應收帳款 (Receivables)一章因應新的公報做內容更改。這些更改主要針對銷貨退回與銷貨折扣的會計處理,在IFRS 15的架構裡,屬於變動的範疇,其處理方式與以往不同。
第 6 章在 Expanded Material 單元中,特別加入銷貨(現金)折扣 (sales (cash) discount)和銷貨退回 (sales return)之範例,解釋變動對價的概念。

目錄大綱

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 and Cash

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

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

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

Appendices
Appendix A : Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries Consolidated Financial Statements for the Years Ended December 31, 2015 and 2014 and Independent Auditors’Report
Appendix B : Philips 2015 Financial Statements
Appendix C : Carrefour 2015 Financial Statements
Appendix D : Present Value Tables

Glossary
Index