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Financial Accounting

Librairie Eyrolles - Paris 5e

Financial Accounting

Financial Accounting

An International Approach

430 pages, parution le 31/01/2006


The world of financial accounting is changing rapidly, with all listed companies in the EU now required to publish their financial statements according to IFRS. Financial Accounting: An International Approach is written to reflect the latest financial accounting developments and their implications, and is the ideal text for non-specialist students.

Aimed at those students who wish to pursue careers as managers in business or similar organisations, the book offers an innovative, practical and interactive approach to the subject. Focusing on the use of financial information rather than simply presenting technical methodology, and bearing the non-specialist in mind, the authors explain the ground rules of book-keeping, but never to the detriment of essential underlying concepts.

The book is suitable for introductory level courses in Financial Accounting for a general degree in Business/Management and Economics.


  • Part I: The Framework of Financial Reporting
    • Introduction to Financial Accounting
    • Key Accounting Concepts
  • Part II: Financial position and financial performance
    • Balance sheet: an overall view
    • Income statement: an overall view
    • Revenue and trade receivables
    • Inventory and Cost of Sales
    • Tangible and intangible assets
    • Liabilities
    • Owners' Equity
  • Part III: Preparation of financial statements
    • How to record transactions and prepare financial reports for a single enterprise
    • Preparation of financial reports for a group of enterprises
    • Measuring and reporting cash flows
  • Part IV: Analysis and Interpretation of Financial Statements
    • Trends and common-size statements
    • Corporate liquidity and solvency
    • Operating performance
    • Determinants of corporate value
  • Part V: Current Developments in corporate governance
    • Corporate reporting and corporate governance
    • Public trust in corporate reporting
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Caractéristiques techniques du livre "Financial Accounting"

Éditeur(s) Prentice Hall
Auteur(s) Jagdish Kothari, Elisabetta Barone
Parution 31/01/2006
Nb. de pages 430
Format 19 x 24
Couverture Broché
Poids 835g
Intérieur Noir et Blanc
EAN13 9780273693192
ISBN13 978-0-273-69319-2
Sélection de Noël


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