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

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

Financial Accounting with International Financial Reporting Standards, 4/e (Paperback)

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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。
●在會計週期上增加了強調、解釋、插圖和作業問題，因為這是學生需要掌握的最重要概念之一。
●在回顧和練習部分新增了新的練習簡要練習，每個練習後面都有詳細的解答。
●新的設計以促進在所有媒體設備上的可訪問性。
●許多章節包含了新的簡要練習和練習題。
●問題：B組和持續案例（Matcha Creations）已移至線上。

雖然美國對國際財務報告準則（IFRS）的興趣日益增長，但在美國以外的地區，這種興趣更是爆炸性增長。Weygandt的《財務會計：IFRS》第四版突出了更多美國通用會計準則（US GAAP）規則的整合，這是一個期望的特點，因為越來越多的外國公司將美國視為他們最大的市場。這個備受期待的新版保留了Weygandt Financial的每個關鍵特點（例如目錄、寫作風格、教學法、強大的結束章節），同時將焦點放在國際公司/案例上，討論IFRS背景下的財務會計原則和程序，並提供結束章節的練習和問題，其中以外幣示例而不僅僅是美元。

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)

第1章：會計行動
第2章：記錄過程
第3章：調整帳目
第4章：完成會計週期
第5章：商品營運的會計
第6章：存貨
第7章：詐欺、內部控制和現金
第8章：應收帳款的會計
第9章：固定資產、自然資源和無形資產
第10章：流動負債
第11章：非流動負債
第12章：公司：組織、股份交易和股權
第13章：投資
第14章：現金流量表
第15章：財務分析：整體概觀
附錄A：台積電有限公司樣本財務報表
附錄B：雀巢公司樣本財務報表
附錄C：德爾菲有限公司樣本財務報表
附錄D：蘋果公司樣本財務報表
附錄E：時間價值
附錄F：合夥企業的會計
附錄G：子分類帳和特殊日記帳

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