Intermediate Financial Reporting: An IFRS Perspective (3 Ed.) | 誠品線上

內容簡介

內容簡介 This book is suitable for students, lecturers and practicing accountants. Students and lecturers should find this a good textbook for undergraduate and postgraduate intermediate and advanced accounting and financial reporting courses. Users and preparers of financial reports will find the concepts and explanations useful in their daily work, and they can use the book as a guide in analysing, auditing and preparing their financial reports. 1. Latest coverage of IFRSs, including IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases 2. Numerous illustrative examples 3. Real-life cases sourced from countries around the world 4. Exercises, problems and case studies 5. Useful points, hints, and tips strategically placed inside margins 6. Comprehensive end-of-chapter questions, exercises, and problems

作者介紹

作者介紹 ■作者簡介Nelson Lam現職:Visiting Associate Professor at Beijing Normal University and Hong Kong Baptist UniversityPeter Lau現職:Hong Kong Baptist University

產品目錄

產品目錄 PART I: CONCEPTUAL AND REGULATORY FRAMEWORKCh 1 Financial Reporting and International Financial Reporting StandardsCh 2 Conceptual Framework for Financial ReportingPART II: ELEMENTS OF FINANCIAL STATEMENTS-ASSETSCh 3 Property, Plant and EquipmentCh 4 LeasesCh 5 Investment PropertyCh 6 Intangible AssetsCh 7 Borrowing CostsCh 8 Impairment of AssetsCh 9 InventoriesPART III: ELEMENTS OF FINANCIAL STATEMENTS-LIABILITIES, EQUITY, INCOME AND EXPENSESCh 10 Revenue and Construction ContractsCh 11 Revenue from Contracts with CustmmersCh 12 Employee BenefitsCh 13 Income TaxesCh 14 Provisions and ContingenciesPART IV: FINANCIAL INSTRUMENTSCh 15 Financial Instruments -- An IntroductionCh 16 Financial AssetsCh 17 Financial Liabilities and DerecognitionCh 18 Financial Instruments -- Presentation and DisclosurePART V: PRESENTATION OF FINANCIAL STATEMENTS AND RELATED TOPICSCh 19 Presentation of Financial StatementsCh 20 Accounting Policies, Changes in Accounting Estimates and ErrorsCh 21 Events after the Reporting PeriodCh 22 Non-current Assets Held for Sale and Discontinued OperationsCh 23 The Effects of Changes in Foreign Exchange RatesCh 24 Statement of Cash FlowsCh 25 Fair Value Measurement

Intermediate Financial Reporting: An IFRS Perspective (3 Ed.):Thisbookissuitableforstudents,lecturersandpracticingaccountants.Studentsandlecturersshouldfindthi

書名 / Intermediate Financial Reporting: An IFRS Perspective (3 Ed.)
簡介 / Intermediate Financial Reporting: An IFRS Perspective (3 Ed.):Thisbookissuitableforstudents,lecturersandpracticingaccountants.Studentsandlecturersshouldfindthi
作者 / Nelson Lam Peter Lau
出版社 / 美商麥格羅希爾國際股份有限公司台灣分公司
誠品26碼 / 2681466784000
ISBN13 / 9789814731997
ISBN10 / 9814731994
EAN / 9789814731997
用電 / N
尺寸 / 25.4X19.7X3.8CM
級別 /
語言 / 英文
頁數 / 1186
裝訂 / 平裝