Financial Accounting International Financial Reporting Standards, 12/e (GE-Paperback)

Walter T. Harrison , Wendy M. Tietz , Charles Horngren , C William Thomas

Financial Accounting International Financial Reporting Standards, 12/e (GE-Paperback)
  • 出版商: Pearson FT Press
  • 出版日期: 2023-05-24
  • 定價: $1,420
  • 售價: 9.8 折 $1,392
  • 語言: 英文
  • 頁數: 808
  • ISBN: 1292412909
  • ISBN-13: 9781292412900

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商品描述

Financial Accounting, International Financial Reporting Standards puts the focus on the purpose of accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting.

While maintaining its hallmark features of accuracy and lucidity, the 12th Edition also includes updated coverage of the Conceptual Framework for Financial Reporting; new and updated financial statements; real-world examples, illustrations, and exhibits; and discussions on how the COVID-19 pandemic impacted organizations.

商品描述(中文翻譯)

《財務會計，國際財務報告準則》將焦點放在會計在商業中的目的上。第12版以學生友善的例子和精簡的章節，提供了一種以學生為中心的學習財務會計的方法。

在保持其準確性和清晰度的特點的同時，第12版還包括對財務報告概念框架的更新覆蓋；新的和更新的財務報表；現實世界的例子、插圖和展示；以及有關COVID-19大流行如何影響組織的討論。

目錄大綱

  1. The Financial Statements
  2. Transaction Analysis
  3. Accrual Accounting and Income
  4. Internal Control and Cash
  5. Receivables and Revenue
  6. Inventory and Cost of Goods Sold
  7. Plant Assets, Natural Resources, and Intangibles
  8. Current and Contingent Liabilities
  9. Long-Term Liabilities
  10. Stockholders’ Equity
  11. The Statement of Cash Flows
  12. Financial Statement Analysis
  • Appendix A: Apple Inc. Annual Report: 2016
  • Appendix B: Typical Charts of Accounts for Different Types of Businesses
  • Appendix C: Summary of Generally Accepted Accounting Principles (GAAP)
  • Appendix D: Summary of Differences Between US GAAP and IFRS Cross Referenced to Chapter
  • Appendix E: Investments
  • Appendix F: Time Value of Money

目錄大綱(中文翻譯)


  1. 財務報表

  2. 交易分析

  3. 應計會計和收入

  4. 內部控制和現金

  5. 應收款項和收入

  6. 存貨和銷貨成本

  7. 固定資產、自然資源和無形資產

  8. 流動負債和條件負債

  9. 長期負債

  10. 股東權益

  11. 現金流量表

  12. 財務報表分析


  • 附錄A：蘋果公司年報：2016年

  • 附錄B：不同類型企業的一般會計科目表

  • 附錄C：美國通用會計原則（GAAP）摘要

  • 附錄D：美國GAAP和國際財務報告準則（IFRS）之間的差異摘要，與章節相互參照

  • 附錄E：投資

  • 附錄F：時間價值

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