作者有David Spiceland  ,Jim Sepe，Mark Nelson


论坛里搜到的资料都和这个版本的对不上啊。。

FA2和FA3是一本书，前2个section是FA2
目录是
4个Section  The role of Accounting as an infomation system;Economic Resources;Financial Instruments and Liabilities;Additional Finantial Reporting Issues

第一个section里面有
1 Environment and Theoretical Structure of Financial Accounting
2 Review of the Accounting process
3 The statement of Financial position and Financial Disclosure
4 The income statement and the statement of Cash flow
5 Income Measurement and Profitability Analysis
6 Time Value of Money Concepts