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A European introduction to financial accounting

Author: Christopher Nobes; David Alexander
Publisher: Hemel Hempstead, Herts, UK ; Englewood Cliffs, NJ : Prentice Hall, 1994.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

Providing a first course in financial accounting in the context of the rules of the EC and the International Accounting Standards Committee, this text covers the principles of financial accounting.  Read more...

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Document Type: Book
All Authors / Contributors: Christopher Nobes; David Alexander
ISBN: 0130302066 9780130302069
OCLC Number: 614889137
Description: xvi, 463 pages ; 24 cm
Contents: THE CONTEXT OF ACCOUNTING. Introduction. Fundamental Principles. Conventions and Framework. INTRODUCTION TO INTERNATIONAL ASPECTS. International Differences. Common European Rules. ISSUES IN FINANCIAL REPORTING. Valuation of Fixed Assets. Depreciation of Fixed Assets. Inventory Valuation. Equity and Liabilities. Accounting and Taxation. Accounting for Price Changes. Group Accounting. Currency Translation. ANALYSIS OF FINANCIAL STATEMENTS. Profitability. Liquidity. Valuation. International Analysis. THE WAY FORWARD. Epilogue Prospects.
Responsibility: Christopher Nobes, David Alexander.

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