〈New to this Edition〉

　　1.The discussion of international accounting has been updated significantly, with the inclusion of a model IFRS balance sheet and income statement. The text also includes new information about the Harmonization of International Accounting Standards.

　　2.Financial Reporting Standards for Small and Medium Sized Companies (SMEs)are included.

　　3.Controlling interest is now presented with shareholders equity.

　　4.New information is included regarding the result of the 2011 amendment of the FASB Accounting Standards Codification that ruled out the option of reporting comprehensive income within the statement of changes in shareholders』 equity.

　　5.Material on the Z Score has been updated.

　　6.New information on Multi-Employer Plans is included in this edition.

　　7.Information regarding International Consolidated Balance Sheet has been updated.

　　8.FASB standards have been revised to reflect the new law.

　　9.End-of-chapter Questions, Problems, and Cases have all been extensively updated according to the latest figures, To the Net activities have been updated, and additional new activities have been included.

作者簡介

Charles H. Gibson

　　現職：The University of Toledo