Financial Accounting
Description
Financial Accounting: An International Introduction,
7th Edition,
by Alexander and Nobes is an essential textbook for undergraduates and MBA students worldwide taking a first course in financial accounting. It is the ideal book for you if you have little prior knowledge, or are new to this subject area. The seventh edition retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the learning of financial accounting in a way that is not country-specific. 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.
Pearson, the world's learning company.
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Persons
David Alexander is Emeritus Professor of Accounting at the University of Birmingham Business School, England. International visiting professorships over the years include those at Bocconi University, Milan (Italy); University of Osnabrück (Germany); Norwegian School of Management (Norway); ESC Clermont-Ferrand (France); CNAM, Paris (France); University of Bergamo (Italy); Università Ca Foscari, Venice (Italy).
Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England and at the University of Sydney, Australia. He has also held visiting posts at Pompeo Fabra University, Barcelona (Spain); Norwegian School of Management, Oslo (Norway); Nyenrode University (Netherlands); Padua University (Italy); University of Auckland (New Zealand); and University of San Diego (United States). He was a member of the board of the International Accounting Standards Committee from 1993 to 2001.
Content
Part 1 THE CONTEXT OF ACCOUNTING
- Introduction
- Some fundamentals
- Frameworks and concepts
- Regulation of accounting
- International differences and harmonisation
- Company reporting
- Financial statement analysis
Part 2 FINANCIAL REPORTING ISSUES
- Recognition and measurement of the elements of financial statements
- Tangible and intangible non-current assets
- Inventories
- Financial assets, liabilities and equity
- Accounting and taxation
- Cash flow statements
- Group accounting
- Foreign currency translation
Part 3 ANALYSIS
- Financial appraisal
- International analysis
- Credits