Financial accounting : an international introduction

Abstract

Content: PART I: THE CONTEXT OF ACCOUNTING. 1. Introduction. 2. Some Fundamentals 3. Frameworks and Concepts 4. The Regulation of Accounting 5. International Differences 6. Contents of Annual Reports 7. Statement Analysis PART II: FINANCIAL REPORTING ISSUES 8. Recognition and Measurement of the Elements of Financial Statements 9. Tangible and Intangible Fixed Assets 10. Inventories 11. Financial Assets, Liabilities and Equity 12. Accounting and Taxation 13. Cash Flow Statements 14. Group Accounting 15. Foreign Currency Translation 16. Accounting for Price Changes PART III: ANALYSIS 17. Firm Valuation 18. International Analysis Appendices Index