Financial Accounting with IFRS Wiley Custom Edition 5/e [Weygandt/Kimmel] 9781394194766

The use of International Financial Reporting Standards is growing rapidly, both outside of the United States and within, especially as IFRS incorporates more US GAAP rules. In the newly updated fifth edition of Financial Accounting with International Financial Reporting Standards, a team of accomplished financial practitioners and educators delivers the newest version of their highly anticipated text. This important work offers practical end-of-chapter exercises and practice problems complete with foreign currency examples, as well as an emphasis on non-US companies and examples. It is perfect for accounting students seeking exposure to internationally utilized accounting standards.

1. 新增「Data Analytics」單元：內容深度適合初級會計學生學習。包括:

• Ch5: Data Analytics and Credit Sales 
• Ch7: how data analytics helps improve internal controls
• Ch8: data analytics and receivables management

2. 新增「Data Analytics in Action」章末習題：在選定的章節，新增數據分析章末習題。以實際案例，幫助學生了解如何運用數據分析來解決商業問題。透過視覺化圖表和問題，使學生能夠解讀圖表並對數據進行批判性思考。同時，提供 Excel 數據分析範例，培養學生解決問題的能力。
3. 全書更新：課文重點透過圖表及項目編號條列式說明，使學生更容易理解。
4. 更新包括：(1)2014 年7 月發布的IFRS 9《金融工具》最終版本於本書第13 章「投資」和(2)2016 年1 月修改的IAS 7《現金流量表》於第14 章，增加間接法以「稅前淨利」為起始數字的章末習題，致使學生更加精熟。

頁數：928
版次：第5版
年份：2023年
規格：平裝/彩色
ISBN：9781394194766

1 Accounting in Action
2 The Recording Process
3 Adjusting the Accounts
4 Completing the Accounting Cycle
5 Accounting for Merchandise Operations
6 Inventories
7 Fraud, Internal Control, and Cash
8 Accounting for Receivables
9 Plant Assets, Natural Resources, and Intangible Assets
10 Current Liabilities
11 Non-Current Liabilities
12 Corporations: Organization, Share Transactions, and Equity
13 Investments
14 Statement of Cash Flows
15 Financial Analysis: The Big Picture
Appendix A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited
Appendix B Specimen Financial Statements: Nestlé SA
Appendix C Specimen Financial Statements: Delfi Limited
Appendix D Specimen Financial Statements: Apple Inc.
Appendix E Time Value of Money
Appendix F Accounting for Partnerships
Appendix G Subsidiary Ledgers and Special Journals