عنوان

Financial accounting :

شابک

1292102993

شابک

9781292102993

شابک اشتباه

9781292103013 (PDF)

شابک اشتباه

9781292127637 (eText)

عنوان اصلي

Financial accounting :

نام عام مواد

[Book]

ساير اطلاعات عنواني

an international introduction /

نام نخستين پديدآور

David Alexander and Christopher Nobes ; with an appendix on Double-entry Bookkeeping by Anne Ullathorne.

وضعيت ويراست

Sixth edition.

محل نشرو پخش و غیره

New York :

نام ناشر، پخش کننده و غيره

Pearson,

تاریخ نشرو بخش و غیره

[2016]

نام خاص و کميت اثر

xviii, 477 pages :

ساير جزييات

illustrations ;

ابعاد

23 cm

متن يادداشت

Includes bibliographical references and index.

متن يادداشت

Machine generated contents note: pt. 1 THE CONTEXT OF ACCOUNTING -- 1.Introduction -- Objectives -- 1.1.Purposes and users of accounting -- 1.2.Entities -- 1.3.Accounting regulation and the accountancy profession -- 1.4.Language -- 1.5.Excitement in accounting -- 1.6.The path ahead -- Summary -- Multiple choice questions -- Exercises -- 2.Some fundamentals -- Objectives -- 2.1.Introduction -- 2.2.The balance sheet -- 2.3.The income statement -- 2.4.Two simple equations -- 2.5.How cash flows fit in -- Summary -- Multiple choice questions -- Exercises -- 3.Frameworks and concepts -- Objectives -- 3.1.Introduction -- 3.2.Underlying concepts -- 3.3.The IASB's list of qualitative characteristics -- 3.4.A Hierarchy of Concepts and Some Inconsistencies -- 3.5.The reporting entity -- Summary -- References and research -- Multiple choice questions -- Exercises -- 4.The regulation of accounting -- Objectives -- 4.1.Introduction: various ways to regulate accounting -- 4.2.Legal systems

متن يادداشت

Note continued: 15.Foreign currency translation -- Objectives -- 15.1.Introduction -- 15.2.Transactions -- 15.3.Translation of financial statements -- 15.4.A Numerical Illustration -- Summary -- References and research -- Multiple choice questions -- Exercises -- pt. 3 ANALYSIS -- 16.Financial appraisal -- Objectives -- 16.1.Introduction -- 16.2.More on investment ratios -- 16.3.Interpreting the balance sheet -- 16.4.Valuation through expectations -- 16.5.Valuation through market values -- 16.6.Accounting policies and financial appraisal -- 16.7.Creative accounting -- Summary -- References and research -- Multiple choice questions -- Exercises -- 17.International analysis -- Objectives -- 17.1.Introduction -- 17.2.Language -- 17.3.Differences in financial culture -- 17.4.Accounting differences -- 17.5.Help by multinationals -- 17.6.Increasing international harmonization -- Summary -- References and research -- Exercises

متن يادداشت

Note continued: 4.3.Examples of regulation -- 4.4.The regulation of International Standards -- 4.5.SMEs and partnerships -- Summary -- References and research -- Multiple choice questions -- Exercises -- 5.International differences and harmonization -- Objectives -- 5.1.Introduction: the international nature of the development of accounting -- 5.2.Classification -- 5.3.Influences on differences -- 5.4.Harmonization of financial reporting -- 5.5.The International Accounting Standards Board -- Summary -- References and research -- Multiple choice questions -- Exercises -- 6.The contents of financial statements -- Objectives -- 6.1.Introduction -- 6.2.Balance sheets (statements of financial position) -- 6.3.Comprehensive income -- 6.4.The 2013 Directive's Formats -- 6.5.Statements of changes in equity -- 6.6.Cash flow statements -- 6.7.Notes to the financial statements -- 6.8.Other general disclosure requirements

متن يادداشت

Note continued: 6.9.Wider disclosure considerations: corporate social reporting, Corporate governance and ethics -- Summary -- References and research -- Multiple choice questions -- Exercises -- 7.Financial statement analysis -- Objectives -- 7.1.Introduction -- 7.2.Ratios and percentages -- 7.3.Profit ratios -- 7.4.Profitability ratios -- 7.5.Liquidity ratios -- 7.6.Interest cover -- 7.7.Funds management ratios -- 7.8.Introduction to investment ratios -- 7.9.Some general issues about ratios -- Summary -- Multiple choice questions -- Exercises -- pt. 2 FINANCIAL REPORTING ISSUES -- 8.Recognition and measurement of the elements of financial statements -- Objectives -- 8.1.Introduction -- 8.2.Primacy of definitions -- 8.3.Hierarchy of decisions about assets and liabilities -- 8.4.Income (including revenue) and expenses -- Summary -- References and research -- Multiple choice questions -- Exercises -- 9.Tangible and intangible non-current assets -- Objectives

متن يادداشت

Note continued: 9.1.Preamble: a tale of two companies -- 9.2.Introduction -- 9.3.The recognition of assets -- 9.4.Should leased assets be recognized -- 9.5.Depreciation of cost -- 9.6.Impairment -- 9.7.Measurement based on fair value -- 9.8.Investment properties -- 9.9.A Mix of Values -- Summary -- References and research -- Multiple choice questions -- Exercises -- 10.Inventories -- Objectives -- 10.1.Introduction -- 10.2.Counting inventory -- 10.3.Valuation of inventory at historical cost -- 10.4.Inventory flow -- 10.5.Other cost methods -- 10.6.Valuation of inventory using exit values -- 10.7.Practice -- Summary -- References and research -- Multiple choice questions -- Exercises -- 11.Financial assets, liabilities and equity -- Objectives -- 11.1.Introduction -- 11.2.Cash and receivables -- 11.3.Investments -- 11.4.Liabilities -- 11.5.Equity -- 11.6.Reserves and provisions -- 11.7.Comparisons of debt and equity -- Summary -- References and research

متن يادداشت

Note continued: Annex: GlaxoSmithKline plc: notes on reconciliation from IFRS to US GAAP -- Appendices -- A.Double-entry bookkeeping -- B.An outline of the content of International Financial Reporting Standards -- C.An outline of the content of the EU's Fourth Directive on Company Law (as amended in 2001, 2003, etc.), and a note on the 2013 replacement Directive -- D.Answers to multiple choice questions -- E.Feedback on exercises.

متن يادداشت

Note continued: Multiple choice questions -- Exercises -- 12.Accounting and taxation -- Objectives -- 12.1.Introduction -- 12.2.International differences in the determination of taxable income -- 12.3.Tax rates and tax expense -- 12.4.Deferred tax -- Summary -- References and research -- Multiple choice questions -- Exercises -- 13.Cash flow statements -- Objectives -- 13.1.Introduction -- 13.2.An outline of the IAS 7 approach -- 13.3.Reporting cash flows from operating activities -- 13.4.The preparation of cash flow statements -- 13.5.A Real Example -- Summary -- References and research -- Multiple choice questions -- Exercises -- 14.Group accounting -- Objectives -- 14.1.Introduction: the group -- 14.2.Investments related to the group -- 14.3.Accounting for the group -- 14.4.Uniting/pooling of interests -- 14.5.The equity method -- 14.6.Conclusion on group relationships -- Summary -- References and research -- Multiple choice questions -- Exercises

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متن يادداشت

This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary real-life examples from around the world.

عنوان

Financial accounting.

شماره استاندارد بين المللي کتاب و موسيقي

9781292103013

موضوع مستند نشده

Accounting.

موضوع مستند نشده

Financial statements.

موضوع مستند نشده

Accounting.

موضوع مستند نشده

Bilanzanalyse

موضوع مستند نشده

Financial statements.

موضوع مستند نشده

Rechnungslegung

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Alexander, David,1947 June 16-

مستند نام اشخاص تاييد نشده

Nobes, Christopher

تاريخ عمليات

20200822170315.0

قواعد فهرست نويسي ( بخش توصيفي )

rda

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y