Financial Reporting and Analysis : Using Financial Accounting Information, 13/e (Paperback)
暫譯: 財務報告與分析:運用財務會計資訊,第13版(平裝本)

Charles H. Gibson

  • 出版商: Cengage Learning
  • 出版日期: 2012-05-10
  • 售價: $1,480
  • 貴賓價: 9.8$1,450
  • 語言: 英文
  • 頁數: 664
  • ISBN: 1133188796
  • ISBN-13: 9781133188797
  • 無法訂購

相關主題

商品描述

1.The discussion of international accounting has been updated significantly, with the inclusion of a model IFRS balance sheet and income statement. The text also includes new information about the Harmonization of International Accounting Standards.
2.Financial Reporting Standards for Small and Medium Sized Companies (SMEs)are included.
3.Controlling interest is now presented with shareholders equity.
4.New information is included regarding the result of the 2011 amendment of the FASB Accounting Standards Codification that ruled out the option of reporting comprehensive income within the statement of changes in shareholders' equity.
5.Material on the Z Score has been updated.
6.New information on Multi-Employer Plans is included in this edition.
7.Information regarding International Consolidated Balance Sheet has been updated.
8.FASB standards have been revised to reflect the new law.
9.End-of-chapter Questions, Problems, and Cases have all been extensively updated according to the latest figures, To the Net activities have been updated, and additional new activities have been included.

商品描述(中文翻譯)

1. 國際會計的討論已經顯著更新,包含了一個範本的國際財務報導準則(IFRS)資產負債表和損益表。文本中還包含有關國際會計準則協調的新資訊。
2. 小型和中型企業(SMEs)的財務報導準則已被納入。
3. 控制權益現在與股東權益一起呈現。
4. 新資訊包括有關2011年FASB會計準則編纂修訂的結果,該修訂排除了在股東權益變動表中報導綜合收益的選項。
5. Z分數的相關資料已更新。
6. 本版中包含有關多雇主計畫的新資訊。
7. 國際合併資產負債表的資訊已更新。
8. FASB標準已修訂以反映新法律。
9. 章末的問題、案例和練習題均已根據最新數據進行廣泛更新,To the Net活動也已更新,並新增了額外的活動。

作者簡介

作者:Charles H. Gibson
現職:The University of Toledo

作者簡介(中文翻譯)

作者:查爾斯·H·吉布森
現職:托萊多大學

目錄大綱

Ch 1 Introduction to Financial Reporting
Ch 2 Introduction to Financial Statements and Other Financial Reporting Topics
Ch 3 Balance Sheet
Ch 4 Income Statement
Ch 5 Basics of Analysis
Ch 6 Liquidity of Short-Term Assets; Related Debt-Paying Ability
Ch 7 Long-Term Debt-Paying Ability
Ch 8 Profitability
Ch 9 For the Investor
Ch10 Statement of Cash Flows
Ch11 Expanded Analysis
Ch12 Special Industries: Banks, Utilities, Oil and Gas, Transportation, Insurance, and Real Estate Companies
Ch13 Personal Financial Statements and Accounting for Governments and Not-for-Profit Organizations

目錄大綱(中文翻譯)

Ch 1 Introduction to Financial Reporting

Ch 2 Introduction to Financial Statements and Other Financial Reporting Topics

Ch 3 Balance Sheet

Ch 4 Income Statement

Ch 5 Basics of Analysis

Ch 6 Liquidity of Short-Term Assets; Related Debt-Paying Ability

Ch 7 Long-Term Debt-Paying Ability

Ch 8 Profitability

Ch 9 For the Investor

Ch10 Statement of Cash Flows

Ch11 Expanded Analysis

Ch12 Special Industries: Banks, Utilities, Oil and Gas, Transportation, Insurance, and Real Estate Companies

Ch13 Personal Financial Statements and Accounting for Governments and Not-for-Profit Organizations