作/譯者：

Kieso、Weygandt、Warfield

ISBN-10：

0470418918

ISBN-13：

9780470418918

類別：

中級會計學

年份：

2010  13 版

規格：

1440 頁

型式：

平裝

出版商：

Wiley

教師教學
配件：

教師光碟(含PowerPoint, 習題解答, 題庫, 教師手冊)

章節目錄：

Chapter 1: Accounting Standards and Financial Accounting
Chapter 2: Concepts Underlying Financial Accounting
Chapter 3: Understanding the Accounting Information System
Chapter 4: Examining the Income Statement
Chapter 5: Examining the Balance Sheet and Statement of Cash Flows
Chapter 6: Present Value Concepts and Measurement
Chapter 7: Understanding Cash and Receivables
Chapter 8: Accounting and Reporting for Inventory: The Basics
Chapter 9: Inventories: Valuation and Estimation Concepts
Chapter 10: Property, Plant, and Equipment: Acquisition and Disposition
Chapter 11: Property, Plant, and Equipment: Cost Allocation and Impairment
Chapter 12: Concepts and Reporting Issues of Intangible Assets
Chapter 13: Accounting and Reporting of Current and Contingent Liabilities
Chapter 14: Accounting and Reporting of Long-Term Liabilities
Chapter 15: Accounting and Reporting of Stockholders' Equity
Chapter 16: Accounting for Potential Equity Securities and EPS Reporting
Chapter 17: Debt and Equity Investments
Chapter 18: Recognizing Revenue
Chapter 19: Accounting and Reporting Income Taxes
Chapter 20: Accounting for Pensions and Other Postretirement Benefits
Chapter 21: Leasing: Accounting Issues
Chapter 22: Reporting Accounting Changes and Error Analysis
Chapter 23: Cash Flow Reporting
Chapter 24: Full Disclosure: Concepts and Practices

內容簡介：

New to This Edition:
NEW IFRS content: Intermediate Accounting, 13e, includes, in 20 of the 24 chapters, a “Convergence Corner” feature that demonstrates to readers how international financial reporting standards apply to the main topics of the chapter.
* Updated Appendix 24B provides a complete discussion of the international accounting and reporting environment, with the latest convergence developments.
* Quick-hitting International Insights in the margins compare or contrast international standards with a point under discussion in the nearby text.
* New end-of-chapter Questions in each chapter focus on international standards introduced in the chapter. These questions are marked with an icon for easy reference.
* International Reporting Cases ask readers to analyze financial statements of international companies and apply analysis with the application of international standards.
Updated Fair Value discussions: Fair value has been expanded at both the introductory level in Chapter 2 and in subsequent chapters where appropriate. The more thorough discussion in Chapter 2 lays the groundwork for expanded discussions in later chapters. The result is a solid understanding of fair value in the accounting profession today.
FASB Codification: This edition integrates the new FASB Codification throughout. References to the accounting pronouncements replaced by a numbering system in each chapter linked to the new Codification. A list of Codification references at the end of each chapter links the bracketed numbers from the text to the Codification; this list also includes a reference to the preceding literature, for easing the transition to the new system. In addition, a handful of quick exercises in each chapter give readers opportunities for practice and simple research in the Codification.
Revised End-of-Chapter Material: Names, numbers, and dates in all end-of-chapter materials, including brief exercises and problems, have been changed.
Expanded CPA-prep Professional Simulations:Now be offering a complete online Wiley CPA prep course electronically.
Updated real-world focus: This edition contains many new chapter-opening stories and “What Do the Numbers Mean?” boxes. Such applications join theory and practice, and demonstrate to readers the use of accounting in today’s business world.