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Financial Accounting: An International Introduction, 7th Edition

David Alexander
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Financial Accounting: An International Introduction, 7th Edition

By David Alexander, Christopher Nobes
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Overview
Author
David Alexander
...show all
Edition
7th
ISBN
9781292295831
Published Date
30/01/2020
Pages
480
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.
Features
  • This edition is updated to include the extensive changes that have occurred since the sixth edition.
  • Updated discussion of concepts to include the IASB’s revised 2018 Conceptual Framework
  • Possible effects on accounting of the UK’s departure from the EU
  • Additional material on non-financial reporting within company reports, an area that has gained further prominence since the last edition
  • Amended treatment of lease accounting to take account of IFRS 16
Table of contents
  • 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