商品簡介
1.A focus on International Financial Reporting Standards (IFRS) and IFRS-reporting companies, including HSBC, Singapore Airlines, and Adidas.
2.Updated chapter opening cases ground the theme of that chapter in a real-life example, such as Philips, Cathay Pacific Airways, and Sinopec.
3.A section on Ethics, Fraud and Corporate Governance in every chapter that focuses student’s awareness on situations involving ethical breaches, frauds, and negative corporate governance implications.
4.Comprehensive case studies, problems, and exercises that challenge student’s understanding and critical thinking.
End-of-Chapter Reviews summarize the learning objectives and key accounting terms of each chapter.
作者簡介
◎作者:Jan R. Williams
現職:University of Tennessee
◎作者:Susan F. Haka
現職:Michigan State University
◎作者:Mark S. Bettner
現職:Bucknell University
◎作者:Joseph V. Carcello
現職:University of Tennessee
◎作者:Nelson C. Y. Lam
現職:Accounting Development Foundation Limited
◎作者:Peter T. Y. Lau
現職:Hong Kong Baptist University
目次
Ch 1 Accounting: information for decision making
Ch 2 Basic financial statements
Ch 3 The accounting cycle: capturing economic events
Ch 4 The accounting cycle: accruals and deferrals
Ch 5 The accounting cycle: reporting financial results
Ch 6 Merchandising activities
Ch 7 Financial assets
Ch 8 Inventories and the cost of goods sold
Ch 9 Property, plant, and equipment, intangible assets, and natural resources
Ch10 Liabilities
Ch11 Shareholder's equity: capital
Ch12 Profit and changes in retained earnings
Ch13 Statement of cash flows
Ch14 Financial statement analysis
Ch15 Global business and accounting