"Financial Accounting: A Global Approach" presents accounting in a form familiar to major markets in the U.S., U.K., Japan, China, France and other countries, while unifying the material through international standards. The general framework for discussion starts with international issues based on the work of the International Accounting Standards Board (IASB). The text also acknowledges the plethora of standards that come from other sources and helps the reader understand the heterogeneous nature of the global accounting arena. That is what the reader, regardless of geographic location, will take from this book. The text also includes a mixture of terminologies used in accounting, which willhelp the reader to develop a global accounting vocabulary. Comprehensive casestudies are embedded within the text. ÍNDICE: Preface About the author PART I. UNDERSTANDING FINANCIAL REPORTS 1. The Financial Accounting Reporting System 2. Accounting Standards and Ethics3. The Financial Statements PART II. PREPARING THE FINANCIAL STATEMENTS 4. The Accounting Process 5. Accrual and Closing 6. Accounting Information Systems PART III. REPORTING FINANCIAL POSITION 7. Non-Financial Assets 8. Financial Assets and Liabilities 9. Equity PART IV. REPORTING CHANGES IN FINANCIAL POSITION 10. Equity Changes 11. Cash Flows PART V. PRESENTING AND EVALUATING FINANCIAL STATEMENTS 12. Comparability and Consistency 13. Assurance Systems Glossary References
- ISBN: 978-0-470-51840-3
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 808
- Fecha Publicación: 23/10/2009
- Nº Volúmenes: 1
- Idioma: Inglés