A European Introduction to Financial Accounting / Christopher Nobes, David Alexander.
Material type: TextPublication details: Hemel Hempstead, Herts, UK ; Englewood Cliffs, NJ : Prentice Hall, 1994.Description: p. cmISBN:- 0130302066
- 657/.094 20
- HF5616.E8 N63 1994
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HF5567 .J65 2014 Auditing: a risk -based approach to conducting a quality audit / | HF5605 .C655 2012 Business accounting : an introduction to financial and management accounting / | HF5611 .G74 2009 International financial reporting standards: a practical guide / | HF5616.E8 N63 1994 A European Introduction to Financial Accounting / | HF5616.E8 N63 1994 A European Introduction to Financial Accounting / | HF5616 .G7B56 1995 Accounting Standards / | HF5616 .I293 1997 Auditing: /Intermediate : Stage - II : Paper - 6 |
Includes bibliographical references and index.
$a 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.
$a An innovative introductory text providing a complete foundation in the principles and practice of financial accounting within the unique context of the accounting rules of the EU and the IASC rather than the traditiional single-country perspective; it also includes material on international reporting differences and analysis, and moves towards harmonisation. the teaching, learning and assessment features comprise worked examples, end-of-chapter review questions and exercises (with suggested answers), a glossary of terms and an annotated bibliography. Teacher's Manual including OHPs (0-13-030214-7)
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