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

Pearson Education, 2013

5th 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. 'A hugely enjoyable and informative book with an international focus' Eleimon Gonis, University of the West of England, Bristol 'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material' Christopher Coles, Department of Accounting and Finance, University of Glasgow What's new! Updated to be fully compliant with International Financial Reporting Standards (IFRS) New coverage on ethics and corporate social accounting, creative accounting and groups as reporting entities Expanded discussion of revenue recognition and Islamic accounting and finance Numerous examples taken from European Union (EU) and the wider European Economic Area (EEA), showing the rules and practices of particular European countries or companies New end-of-chapter practice questions with guided solutions The text is ideal for undergraduates and MBA students worldwide, taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including links to relevant websites, additional practice questions, an instructor's manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.

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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