Financial Statements: Introduction(IFRS)
비즈니스 및 재무관련 정보를 담은 영어 원서 『FINANCIAL STATEMENTS: INTRODUCTION(IFRS)』. 투자 및 재무 의사 결정 및 재무 상태의 계산서, 조정 항목과 재무제표에 대한 준비, 범용의 목적은 재무보고, 유용한 재무 정보의 질적 특성 등을 살펴본다.
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출판사 리뷰
출판사 리뷰
목차
목차
Chapter 1: Business and Financial Statements
1. Corporation
2. Financial vs. Management Accounting
3. Financial Sratements
Questions
Chapter 2: Investing and Financing Decisions and Statement of Financial Position
1. Underlying Assumptions
2. Elements of Statement of Financial Position
3. History Cost Principle As Basic Principle of Statement of Financial Position
4. How to Determine Accounts for Statement of Financial Position
5. How to Record Financing and Investing Activities
Questions
Chapter 3: Operation Decisions and Statement of Comprehensive Income
1. Elements of Statement of Income
2. Basic Principles for Statement of Income
3. How to Record Operating Activities
4. Summaries of Transactions
Questions
Chapter 4: Adjusting Entries and Preparation for Financial Statements
1. Unadjusted Trial Balance
2. Adjusting Entries
3. Adjusted Trial Balance
4. Work Sheet
5. Preparation of Financial Statements
6. Closing the Books
Questions
Chapter 5: Statement of Cash Flows
1. Definitions
2. Presnetation of Statement of Cash Flows
3. Reporting Cash Flows by Activities
4. Other Considerations in Reporting Cash Flows
Questions
Chapter 6: A Complete Set of Financial Statements
1. Accounting Equation and Journal Entries
2. Posting by T-accounts
3. Adjusted Trial Balance
4. Work Sheet and Financial Statements
5. Closing Entries to Close Books
6. Post-closing Trial Balance
Questions
Part Ⅱ Concepts Underlying Financial Statements
Chapter 7: Time Value of Money
1. Basic Interest Concepts
2. Time Values of a Single Amount
3. Time Values of an Ordinary Annuity
4. Time Values of an Annuity Due
5. Time Values of Uneven Cash Flows
Chapter Supplement A
Chapter Supplement B
1. Future Value of a Growing Ordinary Annuity
2. Present Value of a Growing Ordinary Annuity
3. Present Value of a Perpetual Annuity
4. Present Value of a Growing Perpetual Annuity
Questions
Chapter 8: The Objective of General Purpose Financial Reporting
1. Objective, Usefulness, and Limitations of General Purpose Financial Riporting
2. Information about a Reporting Entity's
Questions
Chapter 9: Qualitative Characteristics of Useful Financial Information
1. Qualitative Characteristics of Useful Financial Information
2. The Constraints on Useful Financial Information
2. The Constraints on Useful Financial Reporting
3. Comparisons with FASB Concept No.2
Questions
Appendix: Time Value Factors
Index
저자
저자
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