Financial Accounting

An International Approach

Jagdish Kothari, Elisabetta Barone

430 pages, parution le 31/01/2006

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Résumé

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.

Sommaire

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

	PAPIER
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