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Financial accounting : an international introduction (Record no. 41334)

MARC details
000 -LEADER
fixed length control field	06595nam a2200205 a 4500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN	9780273721642
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN	027372164X
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number	657.48
Item number	ALE
100 ## - MAIN ENTRY--AUTHOR NAME
Personal name	Alexander, David
245 ## - TITLE STATEMENT
Title	Financial accounting : an international introduction
250 ## - EDITION STATEMENT
Edition statement	4th Ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication	Essex:
Name of publisher	Pearson Education,
Year of publication	2010.
300 ## - PHYSICAL DESCRIPTION
Number of Pages	xviii, 477 pages ;
500 ## - GENERAL NOTE
General note	Includes index
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note	Machine generated contents note: pt. 1 THE CONTEXT OF ACCOUNTING --<br/>1.Introduction --<br/>Objectives --<br/>1.1.Purposes and users of accounting --<br/>1.2.Accounting regulation and the accountancy profession --<br/>1.3.Language --<br/>1.4.Excitement in accounting --<br/>1.5.The path ahead --<br/>Summary --<br/>Exercises --<br/>2.Some fundamentals --<br/>Objectives --<br/>2.1.Introduction --<br/>2.2.The balance sheet --<br/>2.3.The income statement --<br/>2.4.Two simple equations --<br/>2.5.How cash flows fit in --<br/>Summary --<br/>Exercises --<br/>3.Frameworks and concepts --<br/>Objectives --<br/>3.1.Introduction --<br/>3.2.Underlying concepts --<br/>3.3.The IASB's concepts --<br/>3.4.A hierarchy of concepts and some inconsistencies --<br/>3.5.Possible future developments --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>4.The regulation of accounting --<br/>Objectives --<br/>4.1.Introduction: various ways to regulate accounting --<br/>4.2.Legal systems --<br/>4.3.Entities --<br/>4.4.Examples of regulation --<br/>4.5.The regulation of International Standards --<br/>Summary Note continued: References and research --<br/>Exercises --<br/>5.International differences and harmonization --<br/>Objectives --<br/>5.1.Introduction: the international nature of the development of accounting --<br/>5.2.Classification --<br/>5.3.Influences on differences --<br/>5.4.Harmonization in the European Union --<br/>5.5.The International Accounting Standards Board --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>6.The contents of financial statements --<br/>Objectives --<br/>6.1.Introduction --<br/>6.2.Balance sheets (statements of financial position) --<br/>6.3.Comprehensive income --<br/>6.4.Statements of changes in equity --<br/>6.5.Cash flow statements --<br/>6.6.Notes to the financial statements --<br/>6.7.Other general disclosure requirements --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>7.Financial statement analysis --<br/>Objectives --<br/>7.1.Introduction --<br/>7.2.Ratios and percentages --<br/>7.3.Profit ratios --<br/>7.4.Profitability ratios --<br/>7.5.Liquidity ratios --<br/>7.6.Interest cover Note continued: 7.7.Funds' management ratios --<br/>7.8.Introduction to investment ratios --<br/>7.9.Some general issues --<br/>Summary --<br/>Exercises --<br/>pt. 2 FINANCIAL REPORTING ISSUES --<br/>8.Recognition and measurement of the elements of financial statements --<br/>Objectives --<br/>8.1.Introduction --<br/>8.2.Primacy of definitions --<br/>8.3.Hierarchy of decisions --<br/>8.4.Income recognition --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>9.Tangible and intangible fixed assets --<br/>Objectives --<br/>9.1.Preamble: a tale of two companies --<br/>9.2.Introduction --<br/>9.3.The recognition of assets --<br/>9.4.Should leased assets be recognized? --<br/>9.5.Depreciation of cost --<br/>9.6.Impairment --<br/>9.7.Measurement based on revaluation --<br/>9.8.Investment properties --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>10.Inventories --<br/>Objectives --<br/>10.1.Introduction --<br/>10.2.Counting inventory --<br/>10.3.Valuation of inventory at historical cost --<br/>10.4.Inventory flow --<br/>10.5.Other cost methods Note continued: 10.6.Valuation of inventory using output values --<br/>10.7.Practice --<br/>10.8.Current replacement cost --<br/>10.9.Construction contracts --<br/>10.10.Construction contracts in practice --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>11.Financial assets, liabilities and equity --<br/>Objectives --<br/>11.1.Introduction --<br/>11.2.Cash and receivables --<br/>11.3.Investments --<br/>11.4.Liabilities --<br/>11.5.Equity --<br/>11.6.Reserves and provisions --<br/>11.7.Comparisons of debt and equity --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>12.Accounting and taxation --<br/>Objectives --<br/>12.1.Introduction --<br/>12.2.International differences in the determination of taxable income --<br/>12.3.Tax rates and tax expense --<br/>12.4.Deferred tax --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>13.Cash flow statements --<br/>Objectives --<br/>13.1.Introduction --<br/>13.2.An outline of the IAS 7 approach --<br/>13.3.Reporting cash flows from operating activities --<br/>13.4.The preparation of cash flow statements Note continued: 13.5.A real example --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>14.Group accounting --<br/>Objectives --<br/>14.1.Introduction: the group --<br/>14.2.Investments related to the group --<br/>14.3.Accounting for the group --<br/>14.4.Uniting of interests --<br/>14.5.Proportional consolidation --<br/>14.6.The equity method --<br/>14.7.Conclusion on group relationships --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>15.Foreign currency translation --<br/>Objectives --<br/>15.1.Introduction --<br/>15.2.Transactions --<br/>15.3.Translation of financial statements --<br/>15.4.A numerical illustration --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>16.Accounting for price changes --<br/>Objectives --<br/>16.1.Introduction --<br/>16.2.Effects of price changes on accounting --<br/>16.3.European disagreement --<br/>16.4.General or specific adjustment --<br/>16.5.General price-level adjusted systems --<br/>16.6.Current value accounting --<br/>16.7.Mixed values --<br/>deprival value --<br/>16.8.Partial adjustments --<br/>16.9.Fair values Note continued: Summary --<br/>References and research --<br/>Exercises --<br/>pt. 3 ANALYSIS --<br/>17.Financial appraisal --<br/>Objectives --<br/>17.1.Introduction --<br/>17.2.More on investment ratios --<br/>17.3.Interpreting the balance sheet --<br/>17.4.Valuation through expectations --<br/>17.5.Valuation through market values --<br/>17.6.Accounting policies and financial appraisal --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>18.International analysis --<br/>Objectives --<br/>18.1.Introduction --<br/>18.2.Language --<br/>18.3.Differences in financial culture --<br/>18.4.Accounting differences --<br/>18.5.Help by multinationals --<br/>18.6.Increasing international harmonization --<br/>Summary --<br/>References and research --<br/>Exercises --<br/>Annex: GlaxoSmithKline plc: Note on reconciliation from IFRS to US GAAP --<br/>Appendices --<br/>A.Double-entry bookkeeping --<br/>B.An outline of the content of International Financial Reporting Standards Note continued: C.An outline of the content of the EU's Fourth Directive on Company Law (as amended in 2001, 2003, etc.) --<br/>D.Feedback on exercises.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term	Accounting.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term	Financial statements.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name	Nobes, Christopher
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type	Lending Books

Holdings
Collection code	Home library	Current library	Shelving location	Date acquired	Source of acquisition	Cost, normal purchase price	Full call number	Accession Number	Koha item type
Reference	Main Library	Main Library	Stacks	23/07/2013	Purshased	16500.00	657.48 ALE	013366	Lending Books