|
|
|
This book is suitable for students, lecturers and practicing accountants. Students and lecturers should find this a good textbook for undergraduate and postgraduate intermediate and advanced accounting and financial reporting courses. Users and preparers of financial reports will find the concepts and explanations useful in their daily work, and they can use the book as a guide in analysing, auditing and preparing their financial reports.
1. Latest coverage of IFRSs, including IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases
2. Numerous illustrative examples
3. Real-life cases sourced from countries around the world
4. Exercises, problems and case studies
5. Useful points, hints, and tips strategically placed inside margins
6. Comprehensive end-of-chapter questions, exercises, and problems
作者簡介
Nelson Lam
現職：Visiting Associate Professor at Beijing Normal University and Hong Kong Baptist University
Peter Lau
現職：Hong Kong Baptist University
PART I: CONCEPTUAL AND REGULATORY FRAMEWORK
Ch 1 Financial Reporting and International Financial Reporting Standards
Ch 2 Conceptual Framework for Financial Reporting
PART II: ELEMENTS OF FINANCIAL STATEMENTS-ASSETS
Ch 3 Property, Plant and Equipment
Ch 4 Leases
Ch 5 Investment Property
Ch 6 Intangible Assets
Ch 7 Borrowing Costs
Ch 8 Impairment of Assets
Ch 9 Inventories
PART III: ELEMENTS OF FINANCIAL STATEMENTS-LIABILITIES, EQUITY, INCOME AND EXPENSES
Ch 10 Revenue and Construction Contracts
Ch 11 Revenue from Contracts with Custmmers
Ch 12 Employee Benefits
Ch 13 Income Taxes
Ch 14 Provisions and Contingencies
PART IV: FINANCIAL INSTRUMENTS
Ch 15 Financial Instruments -- An Introduction
Ch 16 Financial Assets
Ch 17 Financial Liabilities and Derecognition
Ch 18 Financial Instruments -- Presentation and Disclosure
PART V: PRESENTATION OF FINANCIAL STATEMENTS AND RELATED TOPICS
Ch 19 Presentation of Financial Statements
Ch 20 Accounting Policies, Changes in Accounting Estimates and Errors
Ch 21 Events after the Reporting Period
Ch 22 Non-current Assets Held for Sale and Discontinued Operations
Ch 23 The Effects of Changes in Foreign Exchange Rates
Ch 24 Statement of Cash Flows
Ch 25 Fair Value Measurement
