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A European Introduction to Financial Accounting

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David AlexanderUniversity of Hull, Christopher NobesUniversity of Reading

ISBN13: 9780130302069
ISBN: 0130302066
Published: January 1994
Publisher: Pearson Education Ltd
Format: Paperback
Price: £71.99



Despatched in 5 to 7 days.

Providing a complete first course in financial accounting in the context of the accounting rules of the EC and the International Accounting Standards Committee, this text is comprehensive in its coverage of the principles of financial accounting. It assumes little or no knowledge, and avoids the single-nation perspective in order to discuss important international aspects and to present significant international comparisons.

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Contents:
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.