Published by Pearson (February 10, 2020) © 2020
David Alexander | Christopher Nobes
For undergraduates and MBA students taking a first course in financial accounting.
A clear approach to learning accounting, with an international focus
Financial Accounting: An International Introduction, 7th Edition, by Alexander and Nobes is an essential textbook for undergraduates and MBA students worldwide taking a first course in financial accounting. It is the ideal book for students who have little prior knowledge, or are new to this subject area. The seventh edition retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the teaching of financial accounting in a way that is not country-specific. 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 real-life examples from around the world.
A clear approach to learning accounting, with an international focus
Financial Accounting: An International Introduction, 7th Edition, by Alexander and Nobes is an essential textbook for undergraduates and MBA students worldwide taking a first course in financial accounting. It is the ideal book for students who have little prior knowledge, or are new to this subject area. The seventh edition retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the teaching of financial accounting in a way that is not country-specific. 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 real-life examples from around the world.
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- Part 1 THE CONTEXT OF ACCOUNTING
- 1 Introduction
- 2 Some fundamentals
- 3 Frameworks and concepts
- 4 Regulation of accounting
- 5 International differences and harmonisation
- 6 Company reporting
- 7 Financial statement analysis
- Part 2 FINANCIAL REPORTING ISSUES
- 8 Recognition and measurement of the elements of financial statements
- 9 Tangible and intangible non-current assets
- 10 Inventories
- 11 Financial assets, liabilities and equity
- 12 Accounting and taxation
- 13 Cash flow statements
- 14 Group accounting
- 15 Foreign currency translation
- Part 3 ANALYSIS
- 16 Financial appraisal
- 17 International analysis
- Appendices
- A Double-entry bookkeeping
- B An outline of the content of International Financial Reporting Standards
- C An outline of the content of the EU’s Directive on accounting law
- D Answers to multiple-choice questions
- E Feedback on exercises
- Glossary of terms
- Index