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Principles for financial accounting: IFRS edition / by Stice, Earl K., [and 5 others].

By: Contributor(s): Material type: TextTextPublication details: Taiwan : Cengage Learning Asia Pte Ltd., 2021.Edition: 3rd edDescription: xxv, 706 pages : col. illus. ; 28 cmISBN:
  • 9789814962605
Subject(s): DDC classification:
  • Ref 657.48 St51p 2021 04655
Contents:
PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE -- 1. Accounting Information: Users and Uses -- 2. Financial Statements: An Overview -- 3. The Accounting Cycle: The Mechanics of Accounting -- 4. Completing the Accounting Cycle -- 5. Internal Controls and Cash -- PART II: OPERATING ACTIVITIES -- 6. Receivables -- 7. Inventory and the Cost of Sales -- 8. Completing the Operating Cycle -- PART III: INVESTING AND FINANCING ACTIVITIES -- 9. Investments: Property, Plant, and Equipment and Intangible Assets -- 10. Financing: Long-Term Liabilities -- 11. Financing: Equity -- 12. Investments: Debt and Equity Securities -- PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING -- 13. Statement of Cash Flows -- 14. Analyzing Financial Statements -- Appendices -- Appendix A: Taiwan Semiconductor Manufacturing Company -- Limited and Subsidiaries Consolidated Financial Statements for -- the Years Ended December 31, 2019 and 2018 and Independent -- Auditors’ Report -- Appendix B: Philips 2019 Financial Statements -- Appendix C: Carrefour 2019 Financial Statements -- Appendix D: Present Value Tables -- Glossary -- Index.
Summary: "Principles of Financial Accounting, IFRS Edition, Third Edition serves as a concise text for students to comprehend and give insights into accounting of the modern business world. This textbook will focus on core concepts and procedures based on the International Financial Reporting Standards (IFRS) and supported by real company examples including those in Asia. There are accounting items (titles) that now follow IFRS 9, and this is reflected in the various chapters of the book. The latest IFRS amendments are in this edition, specifically IFRS 16 which became effective on January 1, 2019. IFRS 16 shows the liabilities associated with the lease on the balance sheet. Students will learn to effectively use and prepare accounting information for decision making with various features that encourage critical thinking, highlight ethical considerations, and consider global implications. Emphasizing the relevancy of accounting to the business world, the text strives to highlight the ethical considerations and global implications of financial accounting decisions in our world." -- Provided by Publisher
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Item type Current library Collection Call number Status Barcode
Books Books ASCOT Library - Zabali Campus Reference Reference Ref 657.48 St51p 2021 04655 (Browse shelf(Opens below)) Available Ref6574804655

Includes appendices, glossary, and index.

PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE --
1. Accounting Information: Users and Uses --
2. Financial Statements: An Overview --
3. The Accounting Cycle: The Mechanics of Accounting --
4. Completing the Accounting Cycle --
5. Internal Controls and Cash --
PART II: OPERATING ACTIVITIES --
6. Receivables --
7. Inventory and the Cost of Sales --
8. Completing the Operating Cycle --
PART III: INVESTING AND FINANCING ACTIVITIES --
9. Investments: Property, Plant, and Equipment and Intangible Assets --
10. Financing: Long-Term Liabilities --
11. Financing: Equity --
12. Investments: Debt and Equity Securities --
PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING --
13. Statement of Cash Flows --
14. Analyzing Financial Statements --
Appendices --
Appendix A: Taiwan Semiconductor Manufacturing Company --
Limited and Subsidiaries Consolidated Financial Statements for --
the Years Ended December 31, 2019 and 2018 and Independent --
Auditors’ Report --
Appendix B: Philips 2019 Financial Statements --
Appendix C: Carrefour 2019 Financial Statements --
Appendix D: Present Value Tables --
Glossary --
Index.

"Principles of Financial Accounting, IFRS Edition, Third Edition serves as a concise text for students to comprehend and give insights into accounting of the modern business world. This textbook will focus on core concepts and procedures based on the International Financial Reporting Standards (IFRS) and supported by real company examples including those in Asia. There are accounting items (titles) that now follow IFRS 9, and this is reflected in the various chapters of the book. The latest IFRS amendments are in this edition, specifically IFRS 16 which became effective on January 1, 2019. IFRS 16 shows the liabilities associated with the lease on the balance sheet. Students will learn to effectively use and prepare accounting information for decision making with various features that encourage critical thinking, highlight ethical considerations, and consider global implications. Emphasizing the relevancy of accounting to the business world, the text strives to highlight the ethical considerations and global implications of financial accounting decisions in our world." -- Provided by Publisher

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