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一、依據最新IFRS加以改寫，尤以第13章為本書修訂之重點，以因應自2018/1/1開始適用之IFRS 9相關準則規定。
二、內文使用CAP (Conceptual/Analytical/Procedural) 架構編寫，在教學上可針對觀念、分析、會計程序三種不同面相選擇合適的搭配組合。
三、內含知名企業個案，如：雀巢、Adidas、三星，激發讀者共鳴並引領其深入了解會計報表的閱讀及決策應用。
作者簡介
John J. Wild
現職：University of Wisconsin at Madison
Winston Kwok
現職：National University of Singapore
Ken W. Shaw
現職：University of Missouri at Columbia
Barbara Chiappetta
現職：Nassau Community College
Hsintsai Liu
現職：National Taiwan University
Ch 1 Accounting in Business
Ch 2 Analyzing and Recording Transactions
Ch 3 Adjusting Accounts and Preparing Financial Statements
Ch 4 Completing the Accounting Cycle
Ch 5 Merchandising Operations
Ch 6 Inventories and Cost of Sales
Ch 7 Cash and Internal Controls
Ch 8 Receivables
Ch 9 Long-Term Assets
Ch10 Current Liabilities
Ch11 Long-Term Liabilities
Ch12 Income and Equity
Ch13 Investments and International Operations
Ch14 Statement of Cash Flows
Ch15 Financial Statement Analysis
