An International Introduction
By David Alexander, Christopher Nobes
Prentice Hall / Financial Times
Distributed By Trans-Atlantic Publications
496 Pages, Illustrated, 7 3/8 x 9 1/2"
$110.00 paper original
"I find this book highly readable and a very useful introduction to financial accounting, in particular the regulatory framework influencing accounting in an international context" Fredrik Ljungdahl, Senior Lecturer, Jönköping University
'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.
PART I: THE CONTEXT OF ACCOUNTING.
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
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
- 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.
AuthorChristopher Nobes is PricewaterhouseCooper’s Professor of Accounting at the University of Reading, England. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee.
David Alexander is Professor of Accounting at the University of Birmingham Business School, England.
Return to the Businesss Titles Home Page