![【新版】財務3表一体理解法 [発展編] (朝日新書) Audiobook By 國貞 克則 cover art](https://m.media-amazon.com/images/I/5129e+6YecL._SL500_.jpg)
【新版】財務3表一体理解法 [発展編] (朝日新書)
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【新版】財務3表一体理解法 [発展編] (朝日新書)
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Narrated by:
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田丸 裕臣
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By:
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國貞 克則
About this listen
本タイトルには付属資料・PDFが用意されています。ご購入後、デスクトップのライブラリー、またはアプリ上の「目次」でご確認ください。（アプリバージョン：Android 2.40以上、iOS 3.11以上）
累計80万部突破の「財務3表シリーズ」(朝日新書)3冊同時刊行!
『新版 財務3表一体理解法』
『新版 財務3表一体理解法 発展編』
『新版 財務3表図解分析法』
大ベストセラーの再編成で新登場!
「財務3表シリーズ」の応用編。ワンランク上の会計がわかる!
新会計基準、国際会計基準、企業再編をやさしく解説。「純資産の部」を徹底的に深堀り!
グローバル時代の会計をやさしく読み解く!
――目次から――(抜粋)
【第1章】 序 (『新版 財務3表一体理解法』の下巻という位置づけについて)
【第2章】 財務3表一体理解法~新会計基準編
(1) 2000年以降に出てきた5つの新しい会計基準とは
(2) 一つひとつの取引が財務3表にどう反映されるかを理解する
1 退職給付会計を適用し、「退職給付費用」5万円を計上する
2 「貸倒引当金」を10万円計上する
3 金融商品の時価会計(1) 「売買目的有価証券」10万円、「投資有価証券」20万円、「関係会社株式」30万円を現金で取得する
4 金融商品の時価会計(2) 期末に評価損発生、それぞれの計上価額を引き下げる
5 減損会計を適用、「固定資産」40万円を20万円に評価替え
6 自社の株式50万円を会社が現金で買い取る
7 税法に基づいて法人税を計上する
8 税効果会計を適用、会計上の「あるべき姿」で税額を表示する
【第3章】 「純資産の部」の徹底理解
【第4章】 組織再編に係る会計について
【第5章】 国際会計基準(IFRS)と連結会計について
【附 章】 英文会計の基礎知識
©2021 Kunisada Katsunori Published in Japan by Asahi Shimbun Publications Inc. (P)2021 Audible, Inc.Related to this topic
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