新書推薦-「Financial Accounting (Global Edition) 8/e」書評

 

新書推薦-「Financial Accounting (Global Edition) 8/e」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　1.IFRS Coverage Anticipating a greater emphasis on International Financial Reporting Standards (IFRS) in the United States and recognizing its presence in more than 100 countries worldwide, we have integrated selected IFRS topics in appropriate chapters at a level suitable for introductory financial accounting.



　　2.Comprehensive Problems Selected chapters include problems that cover topics from earlier chapters to refresh, reinforce, and build an integrative understanding of the course material.

新書推薦-「Accounting Information Systems (GE) 13/e」書評

 

新書推薦-「Accounting Information Systems (GE) 13/e」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　1.Integrated chapter-opening cases introduce important material and reinforce key concepts.



　　2.A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.



　　 3.Up-to-date information covers critical topics



　　 4.Students get numerous opportunities to practice and hone their skills, and check themselves for understanding:



　　•Hands-on Excel exercises, many based on “how-to” tutorials that appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.



　　•Numerous problems in every chapter provide additional opportunities to demonstrate mastery of key concepts.



　　•Cases in each chapter encourage reader to delve deeper into specific topics.



　　•Chapter quizzes let readers self assess their understanding of the material. Detailed explanations about the correct answer to each quiz question are provided.



　　•Extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables.



　　 5.Instructors get the flexibility to tailor the material to fit their individual course needs.



　　•Chapters can be easily reordered to focus on the material most appropriate to individual courses.

新書推薦-「Advanced Financial Accounting：An IAS and IFRS Approach 2/e」書評

 

新書推薦-「Advanced Financial Accounting：An IAS and IFRS Approach 2/e」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　New Features



　　1.New material on IFRS 10 Consolidated Financial Statements.



　　2.Expanded material and more illustrative examples and explanation on Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 as well as processes relating to consolidation of multi-level group structures.



　　3.Enhanced explanations on consolidation and equity accounting processes to help students navigate through more complex problem solving.



　　4.Inclusion of the most recent amendments to existing standards including the revised IAS 27 Separate Financial Statements.



　　5.Expanded material and in-depth explanations of changes in ownership interests: loss of control, business combinations achieved in stages and changes in ownership interests without change in control.



　　6.Addition of updates on IFRS 9 Classification and Measurement, Hedge Accounting and Expected Credit Loss.

新書推薦-「Financial Accounting IFRS (Asia Global Edition) 2/e」書評

 

新書推薦-「Financial Accounting IFRS (Asia Global Edition) 2/e」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　1.A focus on International Financial Reporting Standards (IFRS) and IFRS-reporting companies, including HSBC, Singapore Airlines, and Adidas.



　　2.Updated chapter opening cases ground the theme of that chapter in a real-life example, such as Philips, Cathay Pacific Airways, and Sinopec.



　　3.A section on Ethics, Fraud and Corporate Governance in every chapter that focuses student’s awareness on situations involving ethical breaches, frauds, and negative corporate governance implications.



　　4.Comprehensive case studies, problems, and exercises that challenge student’s understanding and critical thinking.



　　End-of-Chapter Reviews summarize the learning objectives and key accounting terms of each chapter.

新書推薦-「Managerial Accounting：An Asian Perspective 2/e」書評

 

新書推薦-「Managerial Accounting：An Asian Perspective 2/e」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　Managerial Accounting:An Asia Perspective builds on the foundation of the market leading text, Managerial Accounting by Garrison, Noreen, and Brewer. It identifies the three functions managers must perform within their organizations – plan operations, control activities, and make decisions – and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it.

新書推薦-「SAS 123(第八版)」書評

 

新書推薦-「SAS 123(第八版)」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　本書使用功能強大的SAS統計套裝軟體，有系統的由淺入深學習，進而熟練操作SAS統計與分析。



本書特色如下



　　SAS程式指令及各項軟體操作之技巧均以例題示範，對分析結果亦詳盡的解說，並附程式光碟可驗證學習。



　　每章之後均附有選擇題與練習題及其解答，以便讀者自我測試對該內容了解的程度。



　　本書所舉之範例，選擇題或練習題均根據作者多年來教學與顧問之經驗而擬定的，因此非常適合列為大專院校《SAS統計分析系統》或者《統計學實習》課程之教材，本書亦可為《統計學》、《工程統計學》、《實驗設計》、《迴歸分析》等課程的參考書籍，更是統計分析者不可多得的自學書籍。

新書推薦-「成本會計學2/E(2版)」書評

 

新書推薦-「成本會計學2/E(2版)」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　本書旨在闡明企業之成本流程、成本制度及成本資訊系統，以協助管理者運用成本資訊作規劃、控制與決策。



教材內容包括：



　　成本概念及標的；

　　成本彙集；

　　各成本要素的規劃及控制；

　　標準成本法；

　　各成本制度的會計處理等。

新書推薦-「現代統計學2/E(2版)」書評

 

新書推薦-「現代統計學2/E(2版)」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　由淺入深，適合初學者學習。



　　以實用性、有效學習為主要編寫目標。



　　粹取統計學中基礎的部分以提起學生的學習意願與學習興趣。



　　適合商學學院學生快速學習（適用4～6個學分的課程）



　　本書共分為十章，一～三為敘述統計學；四～六為機率與統計原理；七、八章為推論統計學；九、十章為統計學的進階與應用。



　　書末附有習題參考解答，可供同學在學習完畢之後，練習習題時參考，以增進同學的學習效果。

新書推薦-「會計學4/E(4版)」書評

 

新書推薦-「會計學4/E(4版)」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　全球化時代的來臨， 資訊和資金之流通日益快速， 而國際財務報導準則（IFRSs）之推行，不僅在增加國際企業間財務報告之比較性，也為了降低企業於國際資本市場募資成本。目前，全世界已有超過一百五十個國家已要求或計畫要求當地企業直接採用IFRSs 編製財務報告，也就是說，IFRSs 已成為世界各國會計制度之主軸因應行政院金融監督管理委員會之規畫，國內符合第一階段公司已自102 年起依IFRSs 編製財務報告，符合第二階段公司則自104 年起依規辦理。同時，為建立全球中小企業之共同會計語言，主管機關亦積極研擬IFRS for SMEs。這些規制，不但影響財務報告的架構，也影響財務報導的內容與品質，因此，對企業經理人、資訊系統人員、會計和審計人員帶來莫大的挑戰。此外，財務報表是企業股東與投資大眾了解企業當年度營運狀況的重要指標，外部資訊使用者或是企業利害關係人，也需要瞭解IFRSs內涵，才能進行專業判斷。



　　於此之際，在科技技術帶動之下，雲端、巨量資料、社群、以及行動等方面的開發及應用，對企業經營績效、盈餘－產生實質影響，促使全球企業積極從資料中發掘從未想像到的更多洞察力與價值，對於財務會計、稽核、數位鑑識，與會計評價等方面，帶來考驗與學習機會，期能分析出有助企業決策的資訊。



採用國際會計準則（IFRS），對既有會計處理的變革，臚列如下：



　　從「損益導向」改為「資產‧ 負債導向」

　　從「區分損益交易和資本交易」改為「綜合淨利益概念」

　　收入認列部分，從「已實現觀點」改為「權利‧ 義務移轉基準」

　　對於負債的性質及認列時點，從「權責發生制」改為「債務認識基準」

　　從「保守原則」改為「公平價值」

　　從「企業繼續經營之前提」改為「投資價值評價」

　　合併報表部份，從「依母公司的立場」改為「依單一經濟個體立場」編製報表

　　「 營運部門資訊」改為從企業管理面的角度揭露相關資訊減少金融商品處理複雜性



　　由於IFRSs 對於財務報表之名稱並無強制規定，主管機關考量國內投資人已習慣使用資產負債表之名稱，在影響不重大及未違反規定等考量下，不修改報表名稱。報表名稱雖未改變，惟考量投資人之閱表習慣，並參考國外財務報表之表達格式，報表格式之內容則有些微改變。目前，國內中文教科書較多使用「財務狀況表」名稱，但是美國準則的英文教科書較多使用「資產負債表」，所以，本書採用「資產負債表」以呼應金管會規定



本版增修部分說明如下：



　　配合國際會計準則，修改各章相關文字內容，有助於提升企業會計資訊透明度，便於國內企業至國際資本市場籌資

　　更新國際會計準則第2 號公報規定，修定存貨淨變現價值低於成本之處理

　　更新國內有關勞工保險普通事故保險費率及就業保險費率資料。

　　更新債券及權益證券評價相關會計科目，配合國際會計準則之修正

　　更新國內監理機關對於財務報表資訊需求目的，以及證券主管機關規範

　　國內上市櫃公司之財務資料分析，並更新相關釋例

　　新聞短訊全部更新，更加呈現時下企業實務運作情況

　　各章習題部份增加新題庫，提供更新學習成果考核依據

　　教學網站：www.scuaaf.org.tw/e-accounting/

新書推薦-「Eviews高手：財經計量應用手冊(附光碟)」書評

 

新書推薦-「Eviews高手：財經計量應用手冊(附光碟)」書評

 

詳細介紹（點我）

 

 

 閱讀心得,心得感想,書評

內容簡介

　　本書是針對財經計量方法已有基礎的讀者撰寫的軟體工具書，因此，本書的重點在於讓撰寫財經實證論文的讀者，在資料載入完備後，提供一個資料分析的手冊。本書提供了一個系統化的程序，使得研究者可以透過「概念說明」及「實例操作」來深入財經計量方法的主要作業程序。



　　全書依照財經資料特徵，分為三部分：橫斷面資料(yi)、時間序列資料(yt)、多變量資料(yit)；每部分皆輔以二至三個章節論述，且以一個完整的資料檔貫穿全文，章節的編排與論文撰寫的順序一致，方便讀者在閱讀本書後，在財經實證論文的寫作上能更加輕易下筆。



　　由於本書是實證研究的工具書，非計量經濟學論著，因此，對於各個章節主題，均依循著估計與檢定的架構撰寫。本書的內容有三個特點：



　　1.其一是對Eviews人性化的資料庫功能做了基礎概略說明；其中針對一般使用者不常接觸使用卻又非常便利的ValMap功能，在此特別加以介紹。



　　2.其二則是Eviews的多功能繪圖，與圖形的多元編輯功能。Eviews繪圖功能在7.0以後就有大幅的進步。本書對矩陣散佈圖與多維度呈現資料的功能，均加以介紹。



　　3.第三是主題選取範圍涵蓋中高級領域。例如：State-Space Form、非對稱GARCH家族、多變量GARCH和內生性問題等等。並新增8.0的結構變動。



　　最後，Panel Data的介紹包括了動態部分。但是，因為動態需要GMM估計，對此，本書以一個工具書的立場，沒有太詳細說明各估計方法下的動態工具變數宣告的差異。



　　本書囊括了財經實證分析中常見且實用的計量方法，有利於讀者投稿與看懂財經實證國內外相關文獻。

推薦-Accounting Information Systems (GE) 13/e

 

推薦-Accounting Information Systems (GE) 13/e

 

詳細介紹（點我）

 

 

 

內容簡介

　　1.Integrated chapter-opening cases introduce important material and reinforce key concepts.



　　2.A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS.



　　 3.Up-to-date information covers critical topics



　　 4.Students get numerous opportunities to practice and hone their skills, and check themselves for understanding:



　　•Hands-on Excel exercises, many based on “how-to” tutorials that appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.



　　•Numerous problems in every chapter provide additional opportunities to demonstrate mastery of key concepts.



　　•Cases in each chapter encourage reader to delve deeper into specific topics.



　　•Chapter quizzes let readers self assess their understanding of the material. Detailed explanations about the correct answer to each quiz question are provided.



　　•Extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables.



　　 5.Instructors get the flexibility to tailor the material to fit their individual course needs.



　　•Chapters can be easily reordered to focus on the material most appropriate to individual courses.

推薦-Advanced Financial Accounting：An IAS and IFRS Approach 2/e

 

推薦-Advanced Financial Accounting：An IAS and IFRS Approach 2/e

 

詳細介紹（點我）

 

 

 

內容簡介

　　New Features



　　1.New material on IFRS 10 Consolidated Financial Statements.



　　2.Expanded material and more illustrative examples and explanation on Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 as well as processes relating to consolidation of multi-level group structures.



　　3.Enhanced explanations on consolidation and equity accounting processes to help students navigate through more complex problem solving.



　　4.Inclusion of the most recent amendments to existing standards including the revised IAS 27 Separate Financial Statements.



　　5.Expanded material and in-depth explanations of changes in ownership interests: loss of control, business combinations achieved in stages and changes in ownership interests without change in control.



　　6.Addition of updates on IFRS 9 Classification and Measurement, Hedge Accounting and Expected Credit Loss.

推薦-Financial Accounting IFRS (Asia Global Edition) 2/e

 

推薦-Financial Accounting IFRS (Asia Global Edition) 2/e

 

詳細介紹（點我）

 

 

 

內容簡介

　　1.A focus on International Financial Reporting Standards (IFRS) and IFRS-reporting companies, including HSBC, Singapore Airlines, and Adidas.



　　2.Updated chapter opening cases ground the theme of that chapter in a real-life example, such as Philips, Cathay Pacific Airways, and Sinopec.



　　3.A section on Ethics, Fraud and Corporate Governance in every chapter that focuses student’s awareness on situations involving ethical breaches, frauds, and negative corporate governance implications.



　　4.Comprehensive case studies, problems, and exercises that challenge student’s understanding and critical thinking.



　　End-of-Chapter Reviews summarize the learning objectives and key accounting terms of each chapter.

推薦-Managerial Accounting：An Asian Perspective 2/e

 

推薦-Managerial Accounting：An Asian Perspective 2/e

 

詳細介紹（點我）

 

 

 

內容簡介

　　Managerial Accounting:An Asia Perspective builds on the foundation of the market leading text, Managerial Accounting by Garrison, Noreen, and Brewer. It identifies the three functions managers must perform within their organizations – plan operations, control activities, and make decisions – and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it.

推薦-Financial Accounting (Global Edition) 8/e

 

推薦-Financial Accounting (Global Edition) 8/e

 

詳細介紹（點我）

 

 

 

內容簡介

　　1.IFRS Coverage Anticipating a greater emphasis on International Financial Reporting Standards (IFRS) in the United States and recognizing its presence in more than 100 countries worldwide, we have integrated selected IFRS topics in appropriate chapters at a level suitable for introductory financial accounting.



　　2.Comprehensive Problems Selected chapters include problems that cover topics from earlier chapters to refresh, reinforce, and build an integrative understanding of the course material.