Financial accounting : an international introduction

著者

書誌事項

Financial accounting : an international introduction

David Alexander, Christopher Nobes

Financial Times/Prentice Hall, an imprint of Pearson Education, 2001

大学図書館所蔵 件 / 全18件

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Aimed at undergraduate/ MBA students worldwide taking a first course in financial accounting.Traditionally, local language texts have been used to teach this first course in financial accounting, as English language texts from the UK and US tend to focus exclusively on their respective standards and are generally too low level in their approach or place too much emphasis on bookkeeping. Over the past few years, the way in which this course has been taught has changed dramatically due to an increase in degree programmes being taught in the English language; a growing need for students to learn English accounting terms and expressions and increased dominance of International Accounting Standards in accounting practice throughout the world. Reflecting these changes this new text provides a complete introduction to financial accounting written in the accounting rules of the International Accounting Standards Committee (IASC).

目次

Part I: The context of accounting. 1. Introduction. 2. Some Fundamentals 3. Frameworks and Concepts 4. The Regulation of Accounting 5. International Differences 6. Contents of Annual Reports 7. Statement Analysis Part II: Financial Reporting Issues 8. Recognition and Measurement of the Elements of Financial Statements 9. Tangible and Intangible Fixed Assets 10. Inventories 11. Financial Assets, Liabilities and Equity 12. Accounting and Taxation 13. Cash Flow Statements 14. Group Accounting 15. Foreign Currency Translation 16. Accounting for Price Changes Part III: Analysis 17. Firm Valuation 18. International Analysis Appendices Index

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