Financial Accounting with IFRS Wiley Custom Edition, 5/e (Paperback)
暫譯: 國際財務報導準則(IFRS)財務會計，Wiley客製版，第5版（平裝本）

erry J. Weygandt , Paul D. Kimmel

Financial Accounting with IFRS Wiley Custom Edition, 5/e (Paperback)

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本書序言

●NEW discussion of data analytics is integrated throughout the text, at an appropriate level of detail for introductory accounting students.
●NEW Data Analytics assignments at the end of selected chapters.
●MORE bulleted and numbered lists within the text highlight key information for students.
●UPDATED for IFRS, including fair value principle and historical cost principle to current value basis/historical cost basis.
●ADDED Answers to Insight box questions are included at the end of each chapter.

本書特色

Activate knowledge application with real-world context.
Aid student understanding of current events and social and cultural issues with Environmental, Social, and Governance (ESG) Insights and ESG Reporting Cases that help students conceptualize current reporting practices and how ESG reporting may impact future financial accounting.
Introduce students to business challenges with Real-World Company Videos, found in WileyPLUS, that feature small businesses and larger companies and illustrate how business owners apply accounting concepts in real-time.
Cultivate the data analytics and problem-solving skills students need for career success.
Provide students with the opportunity to use data analytics to solve realistic business challenges with Data Analytics in Action problems.
Help students interpret visualizations and think critically about data in WileyPLUS with PowerBI and Tableau Visualizations, accompanied by assignable questions.
Introduce a practical framework for developing problem-solving skills with Excel-Based Data Analytics Problems that help students build key skills while enhancing their understanding of important business concepts. Available in WileyPLUS.

商品描述(中文翻譯)

本書序言

●NEW 整合了數據分析的討論，適合初學會計的學生，並在文本中提供適當的細節。

●NEW 在選定章節的結尾新增數據分析作業。

●MORE 文本中使用項目符號和編號列表來突出關鍵資訊，方便學生理解。

●UPDATED 更新了國際財務報導準則（IFRS），包括公允價值原則和歷史成本原則，轉為當前價值基礎/歷史成本基礎。

●ADDED 每章結尾包含 Insight box 問題的答案。

本書特色

以真實世界的背景激活知識應用。

透過環境、社會與治理（ESG）洞察及 ESG 報告案例，幫助學生理解當前事件及社會文化議題，並幫助學生概念化當前的報告實務及 ESG 報告如何影響未來的財務會計。

透過真實公司影片，介紹學生面對的商業挑戰，這些影片可在 WileyPLUS 中找到，展示小型企業和大型公司的運作，並說明商業擁有者如何即時應用會計概念。

培養學生在職業成功所需的數據分析和問題解決技能。

提供學生使用數據分析解決現實商業挑戰的機會，透過數據分析實作問題。

幫助學生解讀視覺化資料，並在 WileyPLUS 中批判性思考數據，搭配可分配的問題，使用PowerBI 和 Tableau 視覺化工具。

引入一個實用框架，透過基於 Excel 的數據分析問題來發展問題解決技能，幫助學生建立關鍵技能，同時增強對重要商業概念的理解。可在 WileyPLUS 獲得。

作者簡介

Jerry J. Weygandt, Paul D. Kimmel
University of Wisconsin--Madison
Madison, Wisconsin

作者簡介(中文翻譯)

杰瑞·J·韋根特，保羅·D·金梅爾
威斯康辛大學麥迪遜分校
威斯康辛州麥迪遜

目錄大綱

1 Accounting in Action
2 The Recording Process
3 Adjusting the Accounts
4 Completing the Accounting Cycle
5 Accounting for Merchandise Operations
6 Inventories
7 Fraud, Internal Control, and Cash
8 Accounting for Receivables
9 Plant Assets, Natural Resources, and Intangible Assets
10 Current Liabilities
11 Non-Current Liabilities
12 Corporations: Organization, Share Transactions, and Equity
13 Investments
14 Statement of Cash Flows
15 Financial Analysis: The Big Picture
Appendix A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited
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)

1 Accounting in Action

2 The Recording Process

3 Adjusting the Accounts

4 Completing the Accounting Cycle

5 Accounting for Merchandise Operations

6 Inventories

7 Fraud, Internal Control, and Cash

8 Accounting for Receivables

9 Plant Assets, Natural Resources, and Intangible Assets

10 Current Liabilities

11 Non-Current Liabilities

12 Corporations: Organization, Share Transactions, and Equity

13 Investments

14 Statement of Cash Flows

15 Financial Analysis: The Big Picture

Appendix A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited

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

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