Financial Accounting : An International Introduction

by Alexander, David; Nobes, Christopher

• ISBN13: 9780273685203
• ISBN10: 0273685201
• Edition: 3rd
• Format: Paperback
• Copyright: 2007-01-01
• Publisher: Prentice Hall

Summary

Looking for an introductory text in financial accounting? Then look no further than this book, created by an experienced author team specifically for those with little or no previous knowledge of the subject. With a clear written 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 concepts and standards. Building on the success of the first edition this truly international book continues to draw examples from Europe, the US and beyond, and has been updated to incorporate the extensive changes of the past three years. Key features New! 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. End-of-chapter self-assessment questions and answers. 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. (maybe highlight this or put in a separate box?)"This book is particularly timely. It is written extremely clearly. It is unusual in that it takes as its base the International Accounting Standards, which I firmly believe are going to be the worldwide requirements of the future." Sir David Tweedie, Chairman - International Accounting Standards Boards."Refreshing in its breadth and comprehensiveness." Dr Aileen Pierce - University College Dublin.David Alexander is Professor of Accounting and Head of the Department of Accounting and Finance at the University of Birmingham Business School, England.Christopher 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.

Author Biography

Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, England.

Table of Contents

The context of accounting

Introduction

Some Fundamentals

Frameworks and Concepts

The Regulation of Accounting

International Differences

Contents of Annual Reports

Statement Analysis Part II: 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 III: Analysis

Firm Valuation

International Analysis Appendices Index

Table of Contents provided by Publisher. All Rights Reserved.