Financial Accounting with International Financial Reporting Standards, 4/e (Paperback)
暫譯: 國際財務報告準則的財務會計(第4版,平裝本)

Jerry J. Weygandt , Paul D. Kimmel , Donald E. Kieso

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商品描述

●New modular organization based on learning objectives.
●Added emphasis, explanations, illustrations, and homework problems on the accounting cycle as that is one of the most important concepts for students to master.
●New Practice Brief Exercises in the Review and Practice section, each followed by detailed solutions.
●New design to promote accessibility across all media devices.
●Many chapters include new Brief Exercises and Exercises.
●Problems: Set B and Continuing Case (Matcha Creations) moved online.

While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.

商品描述(中文翻譯)

● 基於學習目標的新模組化組織。
● 增加對會計循環的重點、解釋、插圖和作業問題,因為這是學生必須掌握的最重要概念之一。
● 在回顧與練習部分新增的簡短練習,每個練習後都有詳細解答。
● 新設計以促進所有媒體設備的可及性。
● 許多章節包含新的簡短練習和練習題。
● 問題:B組和持續案例(Matcha Creations)已移至線上。

儘管美國對國際財務報導準則(IFRS)的興趣日益增長,但美國以外的興趣卻激增。Weygandt的《財務會計:IFRS》第四版突顯了更多美國通用會計準則(US GAAP)規則的整合,這是一個受歡迎的特點,因為越來越多的外國公司發現美國是他們最大的市場。這本備受期待的新版本保留了Weygandt Financial用戶所依賴的每一個關鍵特徵(例如:目錄、寫作風格、教學法、強大的期末練習),同時將重點放在國際公司/範例上,討論在IFRS背景下的財務會計原則和程序,並提供期末練習和問題,讓學生接觸外幣範例,而不僅僅是美金。

目錄大綱

Chapter 1 Accounting in Action
Chapter 2 The Recording Process
Chapter 3 Adjusting the Accounts
Chapter 4 Completing the Accounting Cycle
Chapter 5 Accounting for Merchandise Operations
Chapter 6 Inventories
Chapter 7 Fraud, Internal Control, and Cash
Chapter 8 Accounting for Receivables
Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
Chapter 10 Current Liabilities
Chapter 11 Non-Current Liabilities
Chapter 12 Corporations: Organization, Share Transactions, and Equity
Chapter 13 Investments
Chapter 14 Statement of Cash Flows
Chapter 15 Financial Analysis: The Big Picture
Appendix A: Specimen Financial Statements: TSMC, Ltd.
Appendix B: Specimen Financial Statements: Nestlé SA
Appendix C: Specimen Financial Statements: Delfi Limited
Appendix D: Specimen Financial Statements: Apple Inc.
Appendix E: Time Value of Money
Appendix F: Accounting for Partnerships
Appendix G: Subsidiary Ledgers and Special Journals

目錄大綱(中文翻譯)

Chapter 1 Accounting in Action

Chapter 2 The Recording Process

Chapter 3 Adjusting the Accounts

Chapter 4 Completing the Accounting Cycle

Chapter 5 Accounting for Merchandise Operations

Chapter 6 Inventories

Chapter 7 Fraud, Internal Control, and Cash

Chapter 8 Accounting for Receivables

Chapter 9 Plant Assets, Natural Resources, and Intangible Assets

Chapter 10 Current Liabilities

Chapter 11 Non-Current Liabilities

Chapter 12 Corporations: Organization, Share Transactions, and Equity

Chapter 13 Investments

Chapter 14 Statement of Cash Flows

Chapter 15 Financial Analysis: The Big Picture

Appendix A: Specimen Financial Statements: TSMC, Ltd.

Appendix B: Specimen Financial Statements: Nestlé SA

Appendix C: Specimen Financial Statements: Delfi Limited

Appendix D: Specimen Financial Statements: Apple Inc.

Appendix E: Time Value of Money

Appendix F: Accounting for Partnerships

Appendix G: Subsidiary Ledgers and Special Journals