Introduction to financial accounting
Author(s)
Bibliographic Information
Introduction to financial accounting
Routledge, 1992
3rd. ed
Available at 25 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
Description
Current financial reporting practice has been under major review in Europe with the approach of the Single Market and moves towards harmonization. This updated edition of Christopher Nobes' introductory text provides first-year students of financial accounting with a comprehensive and relevant approach to the subject that takes on board the increasing impact of international influences (particularly from the EC) and the recent reforms in accounting standards. Part One covers the nature of value and profit, the purposes of financial statements and specific problems of measurement. These are examined theoretically from first principles and then used to discuss accounting techniques, such as double entry, in detail. Part Two looks at other areas affecting financial accounting such as law and taxes. This book should be of interest to students and teachers of business studies and financial accounting.
Table of Contents
- Part 1 The Accounting Method: Value and Profit
- The Balance Sheet
- Revenues and Expenses
- Depreciation
- Stock
- The "Italian Method"
- Accounting Techniques. Part 2 Accounting for Business Entities: Partnerships
- Companies - Law, Tax and Finance
- Companies - Stewardship
- Accounting under Inflation
- International Financial Accounting. Part 3 Interpretation of Financial Information: Profitability
- Liquidity
- Valuation of the Business. Appendix: Excerpts from the Annual Report and Accounts of Marks and Spencer.
by "Nielsen BookData"