財務会計：IFRS対応版（テキスト・第２版） Financial Accounting : IFRS Edition (IE) （2ND）

Weygandt, Jerry J./ Kimmel, Paul D./ Kieso, Donald E.

Wiley（2012/07発売）

• 製本 Hardcover:ハードカバー版／ページ数 735 p.
• 言語 ENG
• 商品コード 9781118285909
• DDC分類 657

Full Description

For colleges and universities around the world, Financial Accounting IFRS, 2nd Edition with WileyPLUS, by Jerry J. Weygandt, Paul D. Kimmel, and Donald E. Kieso, is designed to assist students learning accounting topics under the rules of IFRS.

The book addresses every accounting topic from the perspective of IFRS and includes examples based on international companies. Following the reputation for accuracy, comprehensiveness, and currency, this highly anticipated new edition retains key features, such as the table of contents, comprehensive problem sets, and accuracy, on which users of Weygandt Financial Accounting IFRS have come to rely.

The focus of this text in on international companies, discussing financial accounting principles and procedures within the context of IFRS, and providing end-of-chapter exercises and problems that present students with foreign currency examples such as the yen or euro.

New features and updates to the new edition include: "Another Perspective" section which presents a US GAAP overview, differences between GAAP and IFRS; New Understanding U.S.GAAP margin boxes; Updated Chapter-Opener Stories and revised real world insight boxes integrated throughout each chapter; New Common Chart of Accounts; Sustainability coverage through People, Planet, Profit Insight box; More Visual Equation Analysis and Anatomy of a Fraud Boxes; Updated End-of-Chapter Material and a new design.

Students using WileyPLUS do real accounting, get real results. WileyPLUS is a student-centered learning and assessment online environment, where students complete automatically graded homework, get feedback on their answers, and access learning materials like the eText at the point of learning. Students come to class prepared because the program is a designed to meet the needs of today s accounting classroom with an innovative question design that facilitates effective learning of accounting concepts, skills, and procedures. WileyPLUS sold separately from text.

Contents

1 Accounting in Action

2 The Recording Process

3 Adjusting the Accounts

4 Completing the Accounting Cycle

5 Accounting for Merchandising Operations

6 Inventories

7 Fraud, Internal Control, and Cash

8 Accounting for Receivables

9 Plant Assets, Natural Resources, and Intangible Assets

10 Liabilities

11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings

12 Investments

13 Statement of Cash Flows

14 Financial Statement Analysis

APPENDICES

A Specimen Financial Statements: Samsung Electronics Co., Ltd. A-1

B Specimen Financial Statements: Nestle' S.A. B-1

C Specimen Financial Statements: Zetar plc C-1

D Specimen Financial Statements: Tootsie Roll Industries, Inc. D-1

E Time Value of Money E-1

F Payroll Accounting F-1

G Subsidiary Ledgers and Special Journals G-1

H Other Significant Liabilities H-1

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