Financial accounting and reporting : a global perspective

著者

書誌事項

Financial accounting and reporting : a global perspective

Hervé Stolowy, Michel J. Lebas and Yuan Ding

Cengage Learning EMEA, c2013

4th ed

大学図書館所蔵 件 / 全8件

この図書・雑誌をさがす

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Now in its fourth edition, this respected and widely used book provides an essential introduction to financial accounting and reporting for business and management students around the world. Written very much from the `user' rather than the `preparer' accounting perspective, the book provides clear and comprehensive guidance on all the complex concepts and issues in accounting and reporting, together with explanation of the more technical aspects of accounting transactions. The book has a strong international perspective (being based on IFRS/IAS) and uses lots of real-life worldwide company financial statements and examples, to enable students to see how issues appear in practice.

目次

Part 1 Introduction to Financial Accounting 1Accounting: The Language of Business 2Introduction to Financial Statements 3 Financial Statements: Interrelations and Construction 4 Accounting Principles and End-of-period Adjustments Part 2 Major Accounting Topics 5Regulation of Accounting and Financial Reporting 6Revenue Recognition Issues 7Tangible Fixed Assets 8Intangible Fixed Assets 9Inventories 10Financial Instruments in the Statement of Financial Position and Fair Value Accounting 11Shareholders' Equity 12Liabilities and Provisions 13Business Combinations 14Statement of Cash Flows Construction Part 3 Financial Statement Analysis 15Balance Sheet Analysis 16Income Statement Analysis 17Statement of Cash Flows Analysis and Earnings Quality 18Ratio Analysis, Financial Analysis and Beyond

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