作者：Kieso、Weygandt、Warfield
出版社：華泰文化
出版日期：台灣
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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.
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