Financial accounting : an international introduction
著者
書誌事項
Financial accounting : an international introduction
Pearson, 2020
7th ed
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注記
Previous ed.: 2016
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
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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