1. Auflage - Oktober 2009
55,90 Euro
2009. 800 Seiten, Softcover
ISBN-10: 0-470-51840-5
ISBN-13: 978-0-470-51840-3 - John Wiley & Sons

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Langtext
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 will help the reader to develop a global accounting vocabulary. Comprehensive case studies are embedded within the text.

Aus dem Inhalt
* Financial Statements
* Accounting for Business Transactions
* Accounting Subsystems
* Adjusting and Closing Entries
* Accounting Standards
* Statement of Earnings
* Retained Earnings and Paid-In Equity
* Statement of Financial Position
* Assets
* Liabilities
* Cash-flow
* Internal Control and Auditing
* Reporting and Disclosure
* Financial Statement Analysis
* The Global Accounting Profession