FINANCIAL ACCOUNTING AND REPORTING A GLOBAL PERSPECTIVE STOLOWY H. LEBAS M.J. YUAN DING Księgarnia

Now in its third edition, this respected and widely used book provides an essential introduction to financial accounting and reporting for today’s international business student.

Written very much from the ‘user’ rather than the ‘preparer’ accounting perspective, the book is ideally suited to international business and accountancy students. It offers a non-prescriptive ‘a-national’ approach, together with an excellent understanding of comparative differences in accountancy practices. The authors provide clear and comprehensive guidance to all the complex concepts and issues in accounting (including double-entry bookkeeping), together with explanation of the more technical aspects of accounting transactions.

The book is highly international in focus, being based on IFRS GAAP but also using lots of real-life company accounts from a wide range of worldwide companies as examples, to enable students to see how the issues appear in practice.

User-friendly tables, figures, and diagrams are extensively used throughout the commentary, to facilitate students’ clear understanding of accountancy issues, and specific assignments are given at the end of every chapter (with solutions at the back) to aid rapid and independent learning.

A free Companion Website accompanies the book, providing both students and instructors with a wide selection of enriched material.

Table of Contents

Part 1 Introduction to Financial Accounting
Chapter 1 Accounting: The language of business
Chapter 2 Introduction to financial statements
Chapter 3 Financial statements: interrelations and construction
Chapter 4 Accounting principles and end-of-period adjustments

Part 2 Major Accounting Topics
Chapter 5 Regulation of accounting and financial reporting
Chapter 6 Revenue recognition issues
Chapter 7 Tangible fixed assets
Chapter 8 Intangible assets
Chapter 9 Inventories
Chapter 10 Financial elements in the balance sheet and fair value accounting
Chapter 11 Shareholders' equity
Chapter 12 Liabilities and provisions
Chapter 13 Business combinations
Chapter 14 Statement of cash flows

Part 3 Financial Statement Analysis
Chapter 15 Balance sheet analysis
Chapter 16 Income statement analysis
Chapter 17 Statement of cash flows analysis and earnings quality
Chapter 18 Ratio analysis and synthesis

800 pages, Paperback

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.