商品簡介
While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.
作者簡介
Paul D. Kimmel - Univ. of Wisconsin-Milwaukee
Donald E. Kieso - Northern Illinois Univ.
序
●New modular organization based on learning objectives.
●Added emphasis, explanations, illustrations, and homework problems on the accounting cycle as that is one of the most important concepts for students to master.
●New Practice Brief Exercises in the Review and Practice section, each followed by detailed solutions.
●New design to promote accessibility across all media devices.
●Many chapters include new Brief Exercises and Exercises.
●Problems: Set B and Continuing Case (Matcha Creations) moved online.
目次
Chapter 2 The Recording Process
Chapter 3 Adjusting the Accounts
Chapter 4 Completing the Accounting Cycle
Chapter 5 Accounting for Merchandise Operations
Chapter 6 Inventories
Chapter 7 Fraud, Internal Control, and Cash
Chapter 8 Accounting for Receivables
Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
Chapter 10 Current Liabilities
Chapter 11 Non-Current Liabilities
Chapter 12 Corporations: Organization, Share Transactions, and Equity
Chapter 13 Investments
Chapter 14 Statement of Cash Flows
Chapter 15 Financial Analysis: The Big Picture
Appendix A: Specimen Financial Statements: TSMC, Ltd.
Appendix B: Specimen Financial Statements: Nestlé SA
Appendix C: Specimen Financial Statements: Delfi Limited
Appendix D: Specimen Financial Statements: Apple Inc.
Appendix E: Time Value of Money
Appendix F: Accounting for Partnerships
Appendix G: Subsidiary Ledgers and Special Journals
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