1. Focus on Financial Statement Elements

　　2. Extensive International Financial Reporting Standards Coverage – Every chapter includes at least one feature that highlights the differences between U.S. GAAP and IFRS. In addition, supplementary material that provides an overview of IFRS and the proposed presentation of financial statements is automatically bundled with every new book.

　　3. Streamlined Coverage –All topics related to stockholders』 equity have been combined into a single chapter. Other topics previously covered in these chapters (corporate income statement, deferred income taxes, comprehensive income, etc) have been made more concise and are included in chapters covering related topics.

　　4. Superior Readability through Enhanced Presentation –Including the accounting cycle, bonds, and stocks – to make them easy to comprehend.

　　5. Additional End-of-Chapter Assignments – Trusted end-of-chapter short exercises, exercises, problems, and cases provide a rich variety to satisfy any approach and have been updated throughout with new numbers and current data where applicable.

作者簡介

Belverd E. Needles
　　現職：DePaul University

Marian Powers
　　現職：Northwestern University