Principles of Financial Accounting, 2/e (IFRS Edition)(Paperback)
暫譯: 財務會計原則（第二版）（IFRS 版）（平裝本）

Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu

Principles of Financial Accounting, 2/e (IFRS Edition)(Paperback)

商品描述

FEATURES
The second edition is featured by the following major changes:
We incorporate the latest IFRS amendments into this edition. Specifically, IFRS 9 (Classification of Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers) will become effective beginning on or after January 1 2018. IFRS 15, in a major overhaul of rules on revenue recognition, will replace IAS 18 (Revenue) and IAS 11 (Construction Contracts). It establishes a contract-based approach to determine the recognition and measurement of revenue. IFRS 9 will replace IAS 39 (Financial Instruments) and contains new requirements on the classification and measurement of financial assets. We substantially revise Chapter 6 (Receivables) and Chapter 12 (Investments) to incorporate IFRS 15 and IFRS 9, respectively.
In each chapter, we update the real world examples by using the latest financial statements that are publicly available when we undertake the revision project. The appendices (TSMC, Philips, and Carrefour) are all updated in this way.
We highlight the illustrated examples to help the readers more easily to get the main idea points. We hope that this change will make this book more reader friendly.
We make the practices at the end of each section more clearly. Practicing after each section is an effective way of learning. In the first edition, this series of practices were labeled “Do This” but some users of our book may have skipped it. In the second edition, we make them easier to identify and change the label to “QUIZ YOURSELF.” Take a break by practice before proceeding to the next section.
We add/change the exercises and problems at the end of each chapter. 

商品描述(中文翻譯)

**特色**
第二版的主要變更如下：
我們將最新的國際財務報導準則（IFRS）修訂納入本版。具體而言，IFRS 9（金融工具的分類）和IFRS 15（與客戶的合約收入）將於2018年1月1日或之後生效。IFRS 15在收入確認規則的重大改革中，將取代IAS 18（收入）和IAS 11（建設合約）。它建立了一種基於合約的方法來確定收入的確認和計量。IFRS 9將取代IAS 39（金融工具），並包含有關金融資產的分類和計量的新要求。我們對第六章（應收款項）和第十二章（投資）進行了大幅修訂，以分別納入IFRS 15和IFRS 9。
在每一章中，我們使用在修訂項目進行時公開可用的最新財務報表來更新實際案例。附錄（台積電、飛利浦和家樂福）也以這種方式進行了更新。
我們突顯了示例，以幫助讀者更容易理解主要觀點。我們希望這一變更能使本書更具可讀性。
我們使每個部分結尾的練習更加清晰。在每個部分後進行練習是一種有效的學習方式。在第一版中，這系列練習標記為“Do This”，但我們的某些讀者可能會跳過它。在第二版中，我們使其更易於識別，並將標籤更改為“QUIZ YOURSELF”。在進入下一部分之前，先通過練習來休息一下。
我們在每章的結尾添加/更改了練習和問題。

目錄大綱

Table of Contents
PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE
1. Accounting Information: Users and Uses
2. Financial Statements: An Overview
3. The Accounting Cycle: The Mechanics of Accounting
4. Completing the Accounting Cycle
5. Internal Controls and Cash

PART II: OPERATING ACTIVITIES
6. Receivables
7. Inventory and the Cost of Sales
8. Completing the Operating Cycle

PART III: INVESTING AND FINANCING ACTIVITIES
9. Investments: Property, Plant, and Equipment and Intangible Assets
10. Financing: Long-Term Liabilities
11. Financing: Equity
12. Investments: Debt and Equity Securities

PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING
13. Statement of Cash Flows
14. Analyzing Financial Statements

Appendices
Appendix A : Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries Consolidated Financial Statements for the Years Ended December 31, 2015 and 2014 and Independent Auditors’Report
Appendix B : Philips 2015 Financial Statements
Appendix C : Carrefour 2015 Financial Statements
Appendix D : Present Value Tables

Glossary
Index

目錄大綱(中文翻譯)

Table of Contents

PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE

1. Accounting Information: Users and Uses

2. Financial Statements: An Overview

3. The Accounting Cycle: The Mechanics of Accounting

4. Completing the Accounting Cycle

5. Internal Controls and Cash



PART II: OPERATING ACTIVITIES

6. Receivables

7. Inventory and the Cost of Sales

8. Completing the Operating Cycle



PART III: INVESTING AND FINANCING ACTIVITIES

9. Investments: Property, Plant, and Equipment and Intangible Assets

10. Financing: Long-Term Liabilities

11. Financing: Equity

12. Investments: Debt and Equity Securities



PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING

13. Statement of Cash Flows

14. Analyzing Financial Statements



Appendices

Appendix A : Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries Consolidated Financial Statements for the Years Ended December 31, 2015 and 2014 and Independent Auditors’Report

Appendix B : Philips 2015 Financial Statements

Appendix C : Carrefour 2015 Financial Statements

Appendix D : Present Value Tables



Glossary

Index

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