Financial accounting: an international introduction [printed text] / David Alexander, Author ; Christopher Nobes, Author  . -  2nd ed. . - Harlow : Financial Times Prentice Hall, 2004 . - xviii, 477 p. ; 25 cm.
ISBN : 978-0-273-68520-3

Class number:	657
Abstract:	Financial Accounting' is the ideal choice for all those looking for an introductory text in financial accounting, particularly those with little or no previous knowledge of the subject. With a clear writing style, this accessible book is unique in teaching financial accounting from a non-country specific perspective, using International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practice. Building on the success of the second edition this truly international book continues to draw contemporary examples from Europe, the US and beyond, and has been fully updated to incorporate the extensive accounting changes of the past three years. 'Financial Accounting' is the ideal choice for all those looking for an introductory text in financial accounting, particularly those with little or no previous knowledge of the subject. With a clear writing style, this accessible book is unique in teaching financial accounting from a non-country specific perspective, using International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practice. Building on the success of the second edition this truly international book continues to draw contemporary examples from Europe, the US and beyond, and has been fully updated to incorporate the extensive accounting changes of the past three years. Key features Expanded and amended coverage of group accounting and of financial analysis; Real-life examples are included from a wide range of countries; Activities and ‘Why it Matters’ boxes integrated throughout each chapter to challenge students and stimulate further interest; New book-keeping appendix provides step-by-step coverage of the key techniques; Extensive exercises at the close of each chapter; Includes a glossary of terms used in IFRS (and UK and US) accounting. Ideal for undergraduate and MBA students worldwide, taking a first course in financial accounting.
Contents note:	Part I: The Context of Accounting 1. Introduction; 2. Some fundamentals; 3. Frameworks and concepts; 4. The regulation of accounting; 5. International differences and harmonization; 6. The contents of financial statements; 7. Financial 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. Financial appraisal; 18. International Analysis Appendices; Index.