The second edition of this successful textbook builds on the strengths of the first by bringing the illustrative financial statements up-to-date and extending the analysis of measurement problems in accounting. To this end, a new chapter on alternative valuation approaches in financial reporting has been added, focusing on accounting for changing prices.The text is an excellent introduction to the basic principles of accounting, and is particularly suitable for use with international groups of students with a background in quite different reporting regimes. It is fully interactive and contains learning objectives, real-world examples, an appreciation of international accounting differences, worked examples and activities of both a reflective and computational type. The book concludes with a reproduction of a full annual report of a company and a glossary of over 400 accounting terms.
- Limba : Engleza
- Cuprins : 1. Basic Assumptions in Financial Accounting.
2. The Balance Sheet.
3. The Profit and Loss Account.
4. The Income Statement.
5. The Cash Flow Statement.
6. Basic Bookkeeping.
7. Basic Measurement Problems.
8. Alternative Valuation Approaches.
9. Financial Accounting and Tax Accounting.
10. Financial Statements and Auditor's Report.
11. Consolidated Group Accounts.
12. The EC Fourth Directive.
13. International Harmonization.
14. Six Examples of Financial Reporting: Marks & Spencer, Volkswagon, Danisco, Volvo, Bergesen Shipping, Coca-Cola.
15. Financial Analysis.
16. An Example of An Annual Report.
17. Financial Accounting from A to Z.
- Data Publicarii : 1998
- Editie : 2
- Format : Paperback
- Numar pagini : 320
- ISBN : 9780273631545