Principles of Financial Accounting, 3/e (IFRS Edition)(Paperback)
暫譯: 財務會計原則（第三版）（IFRS 版）（平裝本）

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。

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

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