解讀國際會計準則與財務報表: IFRS入門九堂課
- ISBN-10
- 9866370747
- ISBN-13
- 9789866370748
- Category
- Business & Economics
- Language
- Chinese
- Published
- 2011-01-01
- Publisher
- 台灣金融研訓院
- Author
- 馬嘉應
Description
IFRS對於現行的財務報表將產生何種衝擊及影響？其內涵及真正的精神為何？ 有鑒於我國金管會宣佈從2013年起即將全面採用「國際財務報導（會計）準則」(International Financial Reporting Standards ,本書簡稱IFRSs)，以及國內會計學理論與原文教科書，幾乎均適用美國一般公認會計準則(U.S. GAAP)併適用國內會計準則公報。因此，本書將以國際財務會計準則為基礎編製相關內容，以因應未來會計準則變動，讓讀者日後在課程上，更能穩固基礎且無縫接軌。 本書分為九課：第一課財務會計概述、第二課流動資產(一)、第三課流動資產(二)、第四課非流動資產、第五課負債、第六課公司會計：組織、股票交易、股利與保留盈餘、第七課投資、第八課現金流量表及第九課財務報表分析等內容。 為使會計入門者培養閱讀財務報表的興趣與基礎能力以及實際運用財務報表的分析方法，本書著重於基礎理論之理解、深入淺出的教學及簡明扼要的表達，為基本會計觀念打下基礎；相當適合企業界及金融機構從事財務與徵授信相關業務人員閱讀。
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