中級会計学：IFRS対応版（テキスト・全２巻セット） Intermediate Accounting : IFRS Approach (IE)

Kieso, Donald E./ Weygandt, Jerry J./ Warfield, Terry D.

John Wiley & Sons Inc（2010/10発売）

• 製本 Hardcover:ハードカバー版
• 言語 ENG
• 商品コード 9780470873991
• DDC分類 657

基本説明

On almost every page, the book addresses every accounting topic from the perspective of IFRS while still highlighting key differences between IFRS and US GAAP. Following the reputation for accuracy, comprehensiveness, and currency, the authors have painstakingly created a book dedicated to assisting students learning intermediate accounting topics under the rules of IFRS.

Full Description

Reflecting the demands for entry-level accountants, the focus of this book is on fostering critical thinking skills, reducing emphasis on memorisation and encouraging more analysis and interpretation by requiring use of technology tools, spreadsheets and databases.

Contents

Chapter 1 Financial Accounting and Accounting Standards. Chapter 2 Conceptual Framework for Financial Reporting. Chapter 3 The Accounting Information System. Chapter 4 Income Statement and Related Information. Chapter 5 Statement of Financial Position and Statement of Cash Flows. Chapter 6 Accounting and the Time Value of Money. Chapter 7 Cash and Receivables. Chapter 8 Valuation of Inventories: A Cost-Basis Approach. Chapter 9 Inventories: Additional Valuation Issues. Chapter 10 Acquisition and Disposition of Property, Plant, and Equipment. Chapter 11 Depreciation, Impairments, and Depletion. Chapter 12 Intangible Assets. Chapter 13 Current Liabilities, Provisions, and Contingencies. Chapter 14 Non-Current Liabilities.