Fundamentals of Intermediate Accounting (Paperback)
暫譯: 中級會計學基礎 (平裝本)

Adapted from the successful US edition, Fundamentals of Intermediate Accounting by Kieso, Weygandt & Warfield, this text provides students with a thorough examination and explanation of concepts in financial accounting such as the conceptual framework, presentation of financial statements (and the major reporting issues related to assets), liabilities, equity, revenues and expenses. In response to the internationalisation of accounting standards, the diversity of students' backgrounds and the professional opportunities a study of commerce presents, this text offers a unique comparative analysis of the financial reporting requirements under the jurisdictions of IASB, FASB and AASB. The text provides students with an understanding of financial accounting reporting requirements globally that equips them with an international perspective on financial reporting procedures and issues. Accounting is the language of business and a qualification in accounting is seen as an international 'professional passport' for graduates. This text is ideal for commerce programs whose objective is to deliver an international context to the study of accounting. As the majority of financial accounting reporting principles covered in the text are discussed within the conceptual frameworks of Australia, the United States and International Accounting Standards, students will learn how to account for and appreciate accounting events on a global level. The text is ideal for the second course in financial accounting under the undergraduate program, Master of Professional Accounting, or subjects on international financial reporting. NEW TO THIS EDITION * Procedures for financial reporting of assets, liabilities, equity, revenue and expenses clearly explained and aligned to the requirements under IASB, FASB and AASB. * Inclusion of real company financial data reinforces and applies concepts to improve student understanding. * Details the current conceptual framework and regulatory environment unde