CiNii Books - Financial accounting : an international introduction

Author(s)

Bibliographic Information

Financial accounting : an international introduction

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

Pearson, 2020

7th ed

: [pbk.]

Available at / 1 libraries

Ritsumeikan University Main Library

: [pbk.]12101716616

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Note

Previous ed.: 2016

Includes bibliographical references and index

Description and Table of Contents

Description

For undergraduates and MBA students taking a first course in financial accounting. A clear approach to learning accounting, with an international focus Financial Accounting: An International Introduction, 7th Edition, by Alexander and Nobes is an essential textbook for undergraduates and MBA students worldwide taking a first course in financial accounting. It is the ideal book for you if you have little prior knowledge, or are new to this subject area. The seventh edition retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the learning of financial accounting in a way that is not country-specific. 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 real-life examples from around the world. Pearson, the world's learning company.

Table of Contents

Part 1 THE CONTEXT OF ACCOUNTING 1 Introduction 2 Some fundamentals 3 Frameworks and concepts 4 Regulation of accounting 5 International differences and harmonisation 6 Company reporting 7 Financial statement analysis Part 2 FINANCIAL REPORTING ISSUES 8 Recognition and measurement of the elements of financial statements 9 Tangible and intangible non-current assets 10 Inventories 11 Financial assets, liabilities and equity 12 Accounting and taxation 13 Cash flow statements 14 Group accounting 15 Foreign currency translation Part 3 ANALYSIS 16 Financial appraisal 17 International analysis Appendices A Double-entry bookkeeping B An outline of the content of International Financial Reporting Standards C An outline of the content of the EU's Directive on accounting law D Answers to multiple-choice questions E Feedback on exercises Glossary of terms Index

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