Advanced Financial Accounting : An IFRS Standards Approach, 3/e (Paperback)
暫譯: 高級財務會計:IFRS 標準方法,第 3 版 (平裝本)
Pearl Tan Hock Neo , Lim Chu Yeong
- 出版商: McGraw-Hill Education
- 出版日期: 2017-03-31
- 售價: $1,380
- 貴賓價: 9.8 折 $1,352
- 語言: 英文
- 頁數: 1131
- ISBN: 9814742643
- ISBN-13: 9789814742641
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商品描述
This book is a suitable text for both accounting students in universities and candidates sitting for accounting professional examinations. It also serves as a useful reference for accounting practitioners who are keen to keep up to date with the IFRS Standards that are featured in this text. It presents the accounting issues clearly, illustrates the application of the IFRS Standards systematically and explains the process thoroughly.
This new edition builds upon the success of the previous two editions through its emphasis on explanations and illustrative examples to help students understand complex accounting rules. It deals with the complexity of accounting issues head on and explains integrated problems that involve the application of more than one IFRS Standard. There are new end-of-chapter questions, impactful diagrams, flowcharts, concept maps and many other features as explained in the Preface of this book.
商品描述(中文翻譯)
本書適合大學的會計學生以及參加會計專業考試的考生。它同時也是會計從業人員的有用參考資料,幫助他們跟上本書中所介紹的國際財務報導準則(IFRS Standards)。本書清楚地呈現會計問題,系統性地說明國際財務報導準則的應用,並徹底解釋相關過程。
這一新版在前兩版的成功基礎上,強調解釋和示例,以幫助學生理解複雜的會計規則。它正面應對會計問題的複雜性,並解釋涉及多個國際財務報導準則應用的綜合問題。本書新增了章末問題、影響力圖表、流程圖、概念圖以及其他許多特點,詳情可參見本書的前言。
目錄大綱
Ch 1 Risk Reporting
Ch 2 Group Reporting I: Concepts and Context
Ch 3 Group Reporting II: Application of the Acquisition Method under IFRS 3
Ch 4 Group Reporting III: Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 in Post-Acquisition Periods
Ch 5 Group Reporting IV: Consolidation under IFRS 10
Ch 6 Group Reporting V: Equity Accounting under IAS 28 Joint Arrangements under IFRS 11
Ch 7 Group Reporting VI: Complex Consolidation Issues
Ch 8 Accounting for the Effects of Changes in Foreign Exchange Rates
Ch 9 Financial Instruments: Classification, Recognition and Measurement
Ch10 Accounting for Derivatives and Hedge Accounting
Ch11 Accounting for Taxes on Income
Ch12 Earnings Per Share
Ch13 Share-based Payment
Ch14 Special Issues-Common Control
目錄大綱(中文翻譯)
Ch 1 Risk Reporting
Ch 2 Group Reporting I: Concepts and Context
Ch 3 Group Reporting II: Application of the Acquisition Method under IFRS 3
Ch 4 Group Reporting III: Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 in Post-Acquisition Periods
Ch 5 Group Reporting IV: Consolidation under IFRS 10
Ch 6 Group Reporting V: Equity Accounting under IAS 28 Joint Arrangements under IFRS 11
Ch 7 Group Reporting VI: Complex Consolidation Issues
Ch 8 Accounting for the Effects of Changes in Foreign Exchange Rates
Ch 9 Financial Instruments: Classification, Recognition and Measurement
Ch10 Accounting for Derivatives and Hedge Accounting
Ch11 Accounting for Taxes on Income
Ch12 Earnings Per Share
Ch13 Share-based Payment
Ch14 Special Issues-Common Control