商品簡介
Intermediate Accounting: IFRS Edition, by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, which incorporates international Financial Reporting Standards (IFRS) into the existing textbook framework.
On almost every page, the book addresses every accounting topic from the perspective of IFRS while still highlighting key differences between IFRS and US GAAP. This is the first and only Intermediate Accounting book presenting students with foreign currency examples (e.g. yen, euro) instead of solely U.S. dollars.
Following the reputation for accuracy, comprehensiveness, and currency, this book is dedicated to guide students through Intermediate Accounting in this period of transition for IFRS readiness and assist them in learning intermediate accounting topics under the rules of IFRS. Kieso’s Intermediate Accounting: IFRS Edition retains the structure and features on which users have come to rely, while putting the focus on international companies and discussing accounting principles and procedures within the context of IFRS.
Features
• New focus on international companies, international examples, and international currencies incorporated throughout the book. The basics of financial accounting principles and procedures are presented within the context of IFRS while also providing exercises and problems that present students with international currency examples (e.g. yen, euro).
• Authoritative literature references (IASB/IFRS) considers the key authoritative literature under IFRS as students become more familiar with the original sources.
• Convergence Corner features consider key differences between US GAAP and IFRS while offering information about how the systems are converging on the topic.
• Extensive end-of-chapter materials tied to international companies and international currencies.
• Marks & Spencer (GBR), Cadbury (GBR), and Nestlé (CHE) Annual Reports & Financial Reporting Problems offer students opportunities to apply their knowledge of accounting and IFRS to real-life international companies.
• Key terminology changes (e.g. Common stock vs Share capital; Balance sheet vs Statement of financial position) to familiarize students with the language of IFRS.
• Inclusion of helpful references such as, a chart of currency, country of origin, and current conversion rate.
目次
VOLUME 1
Ch 1 Financial Accounting and Accounting Standards
Ch 2 Conceptual Framework Underlying Financial Accounting
Ch 3 The Accounting Information System
Ch 4 Income Statement and Related Information
Ch 5 Statement of Financial Position and Statement of Cash Flows
Ch 6 Accounting and the Time Value of Money
Ch 7 Cash and Receivables
Ch 8 Valuation of Inventories: A Cost-Basis Approach
Ch 9 Inventories: Additional Valuation Issues
Ch 10 Acquisition and Disposition of Property, Plant, and Equipment
Ch 11 Depreciation, Impairments, and Depletion
Ch 12 Intangible Assets
Ch 13 Current Liabilities, Provisions, and Contingencies
Ch 14 Non-Current Liabilities
