Financial Accounting, 5th edition
An International Introduction
By David Alexander & Christopher Nobes
July 2013
Pearson Education
Distributed by Trans-Atlantic Publications
ISBN: 9780273773436
508 pages, Illustrated
$117.50 Paper Original
Financial Accounting is the ideal introductory book to anyone with little prior knowledge or new to this subject area. Its clear writing style and unique international focus builds on the success of the previous editions. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary and real world examples from Europe, US and beyond.
‘A hugely enjoyable and informative book with an international focus’
Eleimon Gonis, University of the West of England, Bristol
'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material'
Christopher Coles, Department of Accounting and Finance, University of Glasgow
What’s new!
- Updated to be fully compliant with International Financial Reporting Standards (IFRS)
- New coverage on ethics and corporate social accounting, creative accounting and groups as reporting entities
- Expanded discussion of revenue recognition and Islamic accounting and finance
- Numerous examples taken from European Union (EU) and the wider European Economic Area (EEA), showing the rules and practices of particular European countries or companies
- New end-of-chapter practice questions with guided solutions
Contents: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
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