Principles of Financial Accounting, 4/e (IFRS Edition)(Paperback)
暫譯: 財務會計原則（第4版）（IFRS版）（平裝本）

描述

《財務會計原則：IFRS 版，第四版》作為學生理解並洞察現代商業世界會計的指南。本教科書將專注於基於國際財務報告準則（IFRS）的核心概念和程序。隨著對環境、社會和治理問題的日益關注，這促使了國際可持續性標準委員會（ISSB）的成立，該委員會已發布了兩項披露標準，IFRS S1 和 IFRS S2。這本簡明版的教科書在一個精簡的章節中介紹了內部控制和現金。在2024年，國際會計準則委員會（IASB）也發布了一項新的財務報告標準，IFRS 18 財務報表的呈現與披露，將取代 IAS 1 財務報表的呈現。鑑於近年來會計法規的變化，文本已更新為最新的 IFRS 標準框架，包括 IFRS 15 來自客戶的合約收入（自2018年生效）、IFRS 16 租賃（自2019年生效）和 IFRS 9 金融工具。

特色

• 簡明版獨特的案例研究涵蓋了資產負債表和財務報表編製等主題。


• 更新的法規和會計處理，並附有範例。第8章已更改以適應個人所得稅、勞工保險及相關法規。


• 真實世界的範例已使用最新的公開財務報表進行更新。


• 教科書中新增問題、練習和題目。

Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain all from Brigham Young University
Rong-Ruey Duh, Audrey Wenhsin Hsu both from National Taiwan University

ABOUT THE AUTHORS
Earl K. Stice is the PricewaterhouseCoopers Professor of Accounting in the School of Accountancy at Brigham Young University, where he has been on the faculty since 1998. He holds bachelor’s and master’s degrees from Brigham Young University and a PhD from Cornell University.

James D. Stice is the Distinguished Teaching Professor in the Marriott School of Business at Brigham Young University. He is currently Associate Dean of the Marriott School. Dr. Stice served for eight years as the director of BYU’s MBA Program. He holds bachelor’s and master’s degrees in accounting from BYU and a PhD in accounting from the University of Washington.

W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Business at Brigham Young University. He received a bachelor’s degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner.

Monte R. Swain received his Ph.D. in managerial accounting and information systems from Michigan State University. He currently serves as the Associate Director of the School of Accountancy and Information Systems where he is the Deloitte & Touche Professor of Accounting.

Rong-Ruey Duh is an emeritus professor at the Department of Accounting, National Taiwan University (NTU). He earned his PhD from the University of Minnesota, Minneapolis. Dr. Duh was President of Taiwan Accounting Association and Chair of the Board of Directors for Accounting Research and Development Foundation, a non-profit organization responsible for setting financial accounting and auditing standards in Taiwan. He also served as Chair of Financial Accounting Standards Committee in Taiwan for nine years, during which Taiwanese financial accounting standards started to converge with the then International Accounting Standards (IAS).

Audrey Wenhsin Hsu is a professor at the Department of Accounting at National Taiwan University (NTU). Dr. Hsu earned her PhD from Lancaster University, United Kingdom. Her areas of research include international accounting standards, financial reporting quality, and corporate governance.

**作者介紹**
**Earl K. Stice** 目前是布里根楊大學會計學院的PricewaterhouseCoopers會計教授，自1998年以來一直在該校任教。他擁有布里根楊大學的學士和碩士學位，以及康奈爾大學的博士學位。

**James D. Stice** 是布里根楊大學馬里奧特商學院的傑出教學教授，目前擔任馬里奧特商學院的副院長。Stice博士曾擔任BYU MBA計畫的主任八年。他擁有BYU的會計學士和碩士學位，以及華盛頓大學的會計博士學位。

**W. Steve Albrecht** 是布里根楊大學馬里奧特商學院的安德森校友會計教授。他獲得了BYU的會計學士學位，以及威斯康辛大學的MBA和博士學位。他是註冊會計師、註冊內部審計師和註冊詐騙檢查員。

**Monte R. Swain** 獲得密西根州立大學的管理會計和資訊系統博士學位。他目前擔任會計與資訊系統學院的副主任，並是德勤會計教授。

**Rong-Ruey Duh** 是國立台灣大學會計系的名譽教授。他在明尼蘇達大學（明尼阿波利斯）獲得博士學位。Duh博士曾擔任台灣會計學會會長及會計研究發展基金會董事會主席，該基金會是一個負責制定台灣財務會計和審計標準的非營利組織。他還曾擔任台灣財務會計準則委員會主席九年，期間台灣的財務會計準則開始與當時的國際會計準則（IAS）趨於一致。

**Audrey Wenhsin Hsu** 是國立台灣大學會計系的教授。Hsu博士在英國蘭卡斯特大學獲得博士學位。她的研究領域包括國際會計準則、財務報告質量和公司治理。

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

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