MTU Library Catalogue

Syndetics cover image
Image from Syndetics

Financial accounting : an international introduction / David Alexander and Christopher Nobes.

By: Alexander, David, 1947 June 16- [author.].
Contributor(s): Nobes, Christopher [author.].
Material type: materialTypeLabelBookPublisher: Harlow ; New York : Financial Times, Prentice Hall, 2001Copyright date: ©2001Description: xvii, 475 pages ; 25 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 0273646788 (paperback).Subject(s): International business enterprises -- Finance | Accounting | Financial statementsDDC classification: 657.48
Contents:
Part 1: The context of accounting -- Introduction -- Some fundamentals -- Frameworks and concepts -- The regulation of accounting -- International differences and harmonization -- The contents of financial statements -- Financial statement analysis -- Part 2: Financial reporting issues -- Recognition and measurement of the elements of financial statements -- Tangible and intangible fixed assets -- Inventories -- Financial assets, liabilities and equity -- Accounting and taxation -- Cash flow statements -- Group accounting -- Foreign currency translation -- Accounting for price changes -- Part 3: Analysis -- Financial appraisal -- International analysis.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Bishopstown Library Lending 657.48 (Browse shelf(Opens below)) 1 Available 00160999
General lending MTU Bishopstown Library Lending 657.48 (Browse shelf(Opens below)) 1 Available 00131541
Total holds: 0

Enhanced descriptions from Syndetics:

Financial Accounting: an International Introduction is particularly timely....It is unusual in that it takes as its base not one country's standards but International Accounting Standards which I firmly believe are going to be the worldwide requirements of the future....I congratulate the authors for their foresight in producing such an excellent book.Sir David Tweedie, ChairmanInternational Accounting Standards BoardThis new text by David Alexander and Christopher Nobes is aimed at undergraduate and MBA students worldwide, taking a first course in financial accounting.It provides a complete introduction to the subject, but is written in the context of the accounting rules of the International Accounting Standards Committee, drawing examples from a range of European countries and including references to EU Directives. Key features? Teaches financial accounting from a non-country specific perspective, using IAS as its framework to explain concepts and standards.? Examples are included from a wide range of countries.? Activities and 'Why it Matters' boxes are integrated throughout each chapter to challenge students and stimulate further interest.? Each chapter contains a range of sel

Includes bibliographical references and index.

Part 1: The context of accounting -- Introduction -- Some fundamentals -- Frameworks and concepts -- The regulation of accounting -- International differences and harmonization -- The contents of financial statements -- Financial statement analysis -- Part 2: Financial reporting issues -- Recognition and measurement of the elements of financial statements -- Tangible and intangible fixed assets -- Inventories -- Financial assets, liabilities and equity -- Accounting and taxation -- Cash flow statements -- Group accounting -- Foreign currency translation -- Accounting for price changes -- Part 3: Analysis -- Financial appraisal -- International analysis.

Table of contents provided by Syndetics

  • Part I The context of accounting
  • 1 Introduction
  • 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
  • 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 Firm Valuation
  • 18 International Analysis Appendices Index