內容簡介
Financial Accounting is written with the Asian student and student using International Financial Reporting Standards (IFRS) in mind. Based on the market-leading U.S. title, Financial Accounting, the third edition retains the features that have contributed to the success of the U.S. book. In addition, it incorporates updated examples, case studies, and questions drawn from Asian and IFRS contexts and practices. Combined with robust end-of-chapter exercises and exciting interactive supplementary materials, this textbook is absolutely relevant and essential for instructors and students in the region as well as those interested in IFRS.
作者介紹
作者簡介
Jan R. Williams
現職：University of Tennessee
Mark S. Bettner
現職：Bucknell University
Joseph V. Carcello
現職：University of Tennessee
Nelson C. Y. Lam
現職：Accountancy Caring Alliance
Peter T. Y. Lau
現職：Hong Kong Baptist University
目錄
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 Shareholders’ Equity: Capital
Ch12 Revenue Recognition and Reporting Results of Operations
Ch13 Statement of Cash Flows
Ch14 Financial Statement Analysis
Ch15 Global Business and Accounting
