Financial accounting : an international introduction

著者

書誌事項

Financial accounting : an international introduction

David Alexander and Christopher Nobes ; with an appendix on double-entry bookkeeping by Anne Ullathorne

Financial Times Prentice Hall, 2010

4th ed

  • : pbk

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Financial Accounting is the ideal introductory book to anyone with little prior knowledge or new to this subject area. Its clear writing style and unique international focus builds on the success of the previous editions. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary and real world examples from Europe, US and beyond.

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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