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Intermediate Accounting (IFRS Edition)(2版)

Intermediate

沒有庫存
訂購需時10-14天
9789813153417
J. David Spiceland,Mark W. Nelson,Wayne B. Thomas,Pearl Tan,Bernardine Low,Kin Yew Low
華泰文化
2018年9月05日
527.00  元
HK$ 500.65
省下 $26.35
 
二樓書卷使用細則 二樓書卷使用細則





ISBN:9789813153417
  • 叢書系列:中級會計學
  • 規格:平裝 / 1179頁 / 21.5 x 27.5 x 3.5 cm / 普通級 / 全彩印刷 / 2版
  • 出版地:台灣
    中級會計學


  • 商業理財 > 會計/統計 > 會計學











      The sequel to the hugely successful first edition of Intermediate Accounting is here and it is as clear, comprehensive and current as always. Committed to meeting the needs of accounting students studying IFRS, Global Edition 2 analyses the major changes to three key standards as well as the Revised Conceptual Framework for Financial Reporting in great detail. The text explores applications of the Standards from multiple perspectives and highlights the differences between U.S. GAAP and IFRS reporting methods enabling students to develop strong IFRS competencies. The updates incorporated in this edition help users keep pace with the changing nature of accounting in a global world.


     





    PART I: THE ROLE OF ACCOUNTING AS AN INFORMATION SYSTEM

    Ch 1 Environment and Theoretical Structure of Financial Accounting

    Ch 2 The Statement of Financial Position and Financial Disclosures

    Ch 3 The Statement of Profit or Loss and Other Comprehensive Income

    Ch 4 Statement of Cash Flows



    PART II: REVENUE AND ASSETS

    Ch 5 Revenue

    Ch 6 PPE, IP and Intangible Assets: Acquisition and Disposition

    Ch 7 PPE, IP and IA: Utilization and Impairment

    Ch 8 Financial assets confirm with iauthir is FA or Investments



    PART III: EXPENSE AND LIABILITIES

    Ch 9 Provisions, contingent liabilities and contingent assets

    Ch10 Bonds and long-term notes

    Ch11 Leases

    Ch12 Accounting for Income Taxes

    Ch13 Employee benefits



    PART IV: EQUITY

    Ch14 Shareholders’ Equity

    Ch15 Share based compensation and EPS

    Ch16 Accounting Changes




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