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An innovative introductory text providing a complete foundation in the principles and practice of financial accounting within the unique context of the accounting rules of the EU and the IASC rather than the traditiional single-country perspective; it also includes material on international reporting differences and analysis, and moves towards harmonisation. the teaching, learning and assessment features comprise worked examples, end-of-chapter review questions and exercises (with suggested answers), a glossary of terms and an annotated bibliography. Teacher's Manual including OHPs (0-13-030214-7)
THE CONTEXT OF ACCOUNTING. Introduction. Fundamental Principles. Conventions and Framework. INTRODUCTION TO INTERNATIONAL ASPECTS. International Differences. Common European Rules. ISSUES IN FINANCIAL REPORTING. Valuation of Fixed Assets. Depreciation of Fixed Assets. Inventory Valuation. Equity and Liabilities. Accounting and Taxation. Accounting for Price Changes. Group Accounting. Currency Translation. ANALYSIS OF FINANCIAL STATEMENTS. Profitability. Liquidity. Valuation. International Analysis. THE WAY FORWARD. Epilogue Prospects.
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- ID: 9780130302069
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