Financial Accounting with International Financial Reporting Standards, 5th Edition

1 Accounting in Action 1-1

2 The Recording Process 2-1

3 Adjusting the Accounts 3-1

4 Completing the Accounting Cycle 4-1

5 Accounting for Merchandise Operations 5-1

6 Inventories 6-1

7 Fraud, Internal Control, and Cash 7-1

8 Accounting for Receivables 8-1

9 Plant Assets, Natural Resources, and Intangible Assets 9-1

10 Current Liabilities 10-1

11 Non-Current Liabilities 11-1

12 Corporations: Organization, Share Transactions, and Equity 12-1

13 Investments 13-1

14 Statement of Cash Flows 14-1

15 Financial Analysis: The Big Picture 15-1

APPENDICES

A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited A-1

B Specimen Financial Statements: Nestle SA B-1

C Specimen Financial Statements: Delfi Limited C-1

D Specimen Financial Statements: Apple Inc. D-1

E Time Value of Money E-1

F Accounting for Partnerships F-1

G Subsidiary Ledgers and Special Journals G-1

SUBJECT INDEX / COMPANY INDEX I-1