Financial Accounting: International Financial Reporting Standards, 9/e (Paperback)
暫譯: 財務會計：國際財務報告準則，第9版（平裝本）

For introductory courses in Financial Accounting taught from a more traditional “preparer” approach.
Financial Accounting helps students “nail” the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical ‘accounting cycle’ chapters are used consistently and repetitively—and with clear-cut details and explanations—throughout the remainder of the text, minimizing confusion.
Consistency, Repetition, and a High Level of Detail
Throughout the text, the core concepts and mechanics are brought together using consistent language, format, and formulas. Students also receive thorough explanations and details that show the meaning behind each concept and how to do the computation following it. So whether it’s the first transaction or the last, students perform the analysis in the same way, reinforcing their understanding, reducing the level of confusion and frustration, and helping them capture those “I get it!” moments.
Better Coverage of the Accounting Cycle from Start to Finish
•Chapter 1 introduces the accounting cycle with a brief financial statement overview, using the financial statements of J.Crew Group, Inc. This first exposure to accounting explores financial statements in depth, familiarizes students with using real business data, and points out basic relationships between the different types of statements.
•Chapter 2 continues the discussion of the accounting cycle by explaining how to analyze and record basic transactions, and builds in repetition to ensure that students understand the fundamentals when they prepare the trial balance.
•Chapter 3 concludes the discussion of the accounting cycle with adjusting and closing entries, and preparation of the related trial balances to close the loop for students.
A Mid-Chapter Summary Problem provides a stopping point for students—it gives them an opportunity to repeat the entire process again, using data from a different company, to make sure they’ve “got it.” The End-of-Chapter Summary Problem closes out the chapter and allows the student to practice the process again and really “nail” these fundamental skills.
International Financial Reporting Standards (IFRS) Coverage
In order to increase student awareness of the most important potential shift in the future of financial accounting, information on IFRS is introduced in Chapter 1, can be found where appropriate throughout the chapters in the new Global View feature, and in a new appendix. When students practice or complete their homework in MyAccountingLab, they will also be exposed to IFRS. Any time that IFRS could influence a decision, it’s highlighted and explained within MyAccountingLab.
Enhanced Coverage of Cash Flows
The current economy has created a shift in how we view money—specifically, cash. Cash flow is the lifeblood of any business so the coverage of Cash Flows in this edition has been increased and highlighted in Chapters 4-10, where students can easily see the connections and understand the significance.
Fraud Coverage
In an age of public scandals, understanding fraud is a key component of Financial Accounting. Chapter 4 includes the concept of fraud, and introduces students to the “fraud triangle” (motivation, opportunity, and rationalization) and a discussion of internal controls as the primary way companies prevent fraud.
Ethics
Sound ethical judgment is important for every major financial decision—which is why this text provides consistent ethical reinforcement in every chapter.
Decision Guidelines present day-to-day business decisions and can be used as a summary in the end-of-chapter material where they highlight key terms, information, and formulas. The Decision Guidelines can also be used as a basis for students’ future business decisions.
Demo Docs in the accounting cycle chapters offer fully worked-through problems that weave computation and concepts together in a step-by-step format, helping students understand the “how” and “why”. Additional Demo Docs, including animated versions, are available in the study guide and in MyAccountingLab.

NEW! User-Oriented Approach focuses students' attention on the meaning and relevance of information in the financial statements by adding new ratios to assist in evaluating liquidity, turnover, and profitability.
NEW! Focus on Analysis company, RadioShack Corporation. The author team collaborated with company executives to help develop relevant analytical problems using RadioShack’s financial information.
NEW! Challenge Problems have been added to every chapter, helping students develop higher-order critical thinking and problem-solving skills.
NEW! Coverage on time value of money is incorporated into Chapter 8: Long-Term Investments, highlighting its importance in measuring fair value of certain long-term assets and liabilities.
New and Updated End-of-Chapter problems, exercises, and Focus on Financials analysis questions.
EXCEL in MyAccountingLab - Coming Spring 2012. Highlights include:
•Students can get real-world Excel practice in their classes.
•Instructors have the option to assign students End-of-Chapter questions that can be completed in an Excel-simulated environment.
•Questions will be auto-graded, reported to, and visible in the grade book.
•Excel remediation will be available to students.

End-of-chapter Material Integrated with MyAccountingLab. Students need practice and repetition in order to be successful in learning the fundamentals of financial accounting. This text now contains an additional set of exercises for professors to choose from. Also available in MyAccountingLab are three static alternatives for all exercises and problems, as well as algorithmic versions, providing students with unlimited practice. In addition, IFRS coverage has been added so students can see how IFRS will impact decisions in accounting. (For more information, visit www.myaccountinglab.com)
End-of-chapter Materials Include: Quick Check multiple choice review questions, short exercises, A and B exercises and problems, serial and challenge exercises, multiple choice quiz questions, decision cases, ethical cases, Focus on Financials (with real financial statement analysis), Focus on Analysis (with real financial statement analysis), and group projects.
MyAccountingLab New Design is now available for this title! MyAccountingLab New Design offers:
•One Place for All of Your Courses. Improved registration experience and a single point of access for instructors and students who are teaching and learning multiple MyLab/Mastering courses.
•A Simplified User Interface. The new user interface offers quick and easy access to Assignments, Study Plan, eText & Results, as well as additional option for course customization.
•New Communication Tools. The following new communication tools can be used to foster collaboration, class participation, and group work.
◦Email: Instructors can send emails to their entire class, to individual students or to instructors who has access to their course.
◦Discussion Board: The discussion board provides students with a space to respond and react to the discussions you create. These posts can also be separated out into specific topics where students can share their opinions/answers and respond to their fellow classmates’ posts.
◦Chat/ ClassLive: ClassLive is an interactive chat tool that allows instructors and students to communicate in real time. ClassLive can be used with a group of students or one-on-one to share images or PowerPoint presentations, draw or write objects on a whiteboard, or send and received graphed or plotted equations. ClassLive also has additional classroom management tools, including polling and hand-raising.
•Enhanced eText. Available within the online course materials and offline via an iPad app, the enhanced eText allows instructors and students to highlight, bookmark, take notes, and share with one another.