Financial accounting : an international introduction
著者
書誌事項
Financial accounting : an international introduction
Financial Times/Prentice Hall, an imprint of Pearson Education, 2001
大学図書館所蔵 全18件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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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