Financial accounting : an international introduction
著者
書誌事項
Financial accounting : an international introduction
Financial Times/ Prentice Hall, 2007
3rd ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
"I find this book highly readable and a very useful introduction to financial accounting, in particular the regulatory framework influencing accounting in an international context" Fredrik Ljungdahl, Senior Lecturer, Jonkoping University 'Financial Accounting' is the ideal choice for all those looking for an introductory text in financial accounting, particularly those with little or no previous knowledge of the subject. With a clear writing style, this accessible book is unique in teaching financial accounting from a non-country specific perspective, using International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practice. Building on the success of the second edition this truly international book continues to draw contemporary examples from Europe, the US and beyond, and has been fully updated to incorporate the extensive accounting changes of the past three years.
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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