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內容簡介
1. Provide real-world context: (1) Accounting in the Real World. All chapters contain excerpts from the popular business press and references to familiar real-world companies, institutions, and events. Some companies featured are: American Airlines、Compaq Computer Corporation、Daimler-Chrysler. (2) Annual Reports. Examples are taken from annual reports of well-known companies and governmental and non-profit institutions to illustrate key concepts and maintain student interest. Companies include: Sea Corporation、Pac Corporation、Acme Corporation.
2. New Standards. All chapters have been updated to include coverage of the latest international reporting standards and issues, where appropriate. As U.S. and international reporting standards move toward greater harmonization, the international coverage continues to expand in the eleventh edition.
3. NEW! The governmental and not-for-profit chapters have been updated to include all standards through GASB No. 59. These chapters have also been enhanced with illustrations of the financial statements from Golden, Colorado. Coverage now includes service efforts and accomplishments, and post-employment benefits other than pensions. Chapter 20 includes an exhibit with t-accounts to help students follow the governmental fund transactions and their financial statement impact.
作者簡介
Floyd A. Beams
現職:Virginia Polytechnic Institute
Joseph H. Anthony
現職:Michigan State University
Bruce Bettinghaus
現職:Grand Valley State University
Kenneth Smith
現職:University of Washington
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