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出版社:電子工業
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ISBN:9787121205002
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作者:(英)埃利奧特//埃利奧特
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頁數:532
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出版日期:2013-06-01
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印刷日期:2013-06-01
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包裝:平裝
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開本:16開
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版次:1
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印次:1
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字數:877千字
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埃利奧特、埃利奧特所著的《財務會計和報告(英文注釋版**5版)》提供了足夠的廣度和深度以滿足不同階段讀者的需求。教師可以使用本書來完成本科二年級、*後一年以及研究生階段的一繫列教學計劃。本書的內容堅持以時俱進,響應讀者的建設性意見。本書提供的教學手冊包括了所有習題答案和高質量的幻燈片。
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埃利奧特、埃利奧特所著的《財務會計和報告(
英文注釋版第15版)》旨在向讀者呈現一個全面的會
計準則體繫及財務報告框架,以確保學生能夠獲得必
要的會計學知識和技能。學生在對會計理論知識深入
學習後不僅可以對當前的會計制度進行批判性的評價
,還可以從基礎理論的角度評估諸多改進性意見。本
書主要包括:現行的國際會計準則(ISA)和國際財
務報告準則(IFRS);公開報告中截選的會計案例;
提綱挈領的復習題;不同難度的練習題;豐富的參考
文獻。
《財務會計和報告(英文注釋版第15版)》適合會
計專業的高年級本科生、研究生以及MPAcc、企業的
高級主管和財務總監等人員作為參考資料。
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Part 1 Preparation of financial statements Chapter 1 Accounting and reporting on a cash flow basis 1.1 Introduction 1.2 Shareholders 1.3 What skills does an accountant require in respect of external reports? 1.4 Managers 1.5 What skills does an accountant require in respect of internal reports? 1.6 Procedural steps when reporting to internal users 1.7 Agency costs2 1.8 Illustration of periodic financial statements prepared under the cash flow concept to disclose realised operating cash flows 1.9 Illustration of preparation of statement of financial position 1.10 Treatment of noncurrent assets in the cash flow model 1.11 What are the characteristics of these data that make them reliable? 1.12 Reports to external users Summary Review questions References Chapter 2 Accounting and reporting on an accrual accounting basis 2.1 Introduction 2.2 Historical cost convention 2.3 Accrual basis of accounting 2.4 Mechanics of accrual accounting adjusting cash receipts and payments 2.5 Subjective judgements required in accrual accounting adjusting cashpayments in accordance with the matching principle 2.6 Mechanics of accrual accounting the statement of financial position 2.7 Reformatting the statement of financial position 2.8 Accounting for the sacrifice of noncurrent assets 2.9 Reconciliation of cash flow and accrual accounting data Summary Review questions References Chapter 3 Preparation of financial statements 3.1 Introduction 3.2 Preparing an internal statement of income from a trial balance 3.3 The format of statements of income for publication 3.4 Other comprehensive income 3.5 Accounting for current tax 3.6 Presentation using IAS Alternative method (Format ) 3.7 The statement of financial position 3.8 Statement of changes in equity 3.9 The accounting rules for asset valuation 3.10 The explanatory notes that accompany a statement of financial position 3.11 Has prescribing the formats meant that identical transactions are reported identically? 3.12 What does an investor need in addition to the financial statements to make decisions? 3.13 ASB review of narrative reporting 3.14 What is meant by a fair view? Summary Review questions References Chapter 4 Annual Report: additional financial statements 4.1 Introduction 4.2 The value added by segment reports 4.3 Detailed review and evaluation of IRFS Operating Segments1 4.4 IFRS meaning of ‘held for sale’ 4.5 IFRS implications of classification as held for sale 4.6 Meaning and disclosure of ‘discontinued operations’ 4.7 IAS events after the reporting period4 4.8 Related party disclosures Summary Review questions References Chapter 5 Statements of cash flows 5.1 Introduction 5.2 Development of statements of cash flows 5.3 Applying IAS (revised) Statements of Cash Flows 5.4 Step approach to preparation of a statement of cash flowsindirect method 5.5 Statement of cash flowsdirect method 5.6 Additional notes required by IAS 5.7 Analysing statements of cash flows 5.8 Critique of cash flow accounting 5.9 Summary proposal for change in presentation of the financial statements Summary Review questions References Part 2 Income and asset value measurement systems Part 3 Regulatory framework – an attempt to achieve uniformity Part 4 Statement of financial positionequity, liability and asset measurement and disclosure Part 5 Consolidated accounts Part 6 Interpretation
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