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Financial Accounting is the ideal introductory book to anyone with little prior knowledge or new to this subject area. Its clear writing style and unique international focus builds on the success of the previous editions. 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 and real world examples from Europe, US and beyond. 'A hugely enjoyable and informative book with an international focus' Eleimon Gonis, University of the West of England, Bristol 'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material' Christopher Coles, Department of Accounting and Finance, University of Glasgow What's new! Updated to be fully compliant with International Financial Reporting Standards (IFRS) New coverage on ethics and corporate social accounting, creative accounting and groups as reporting entities Expanded discussion of revenue recognition and Islamic accounting and finance Numerous examples taken from European Union (EU) and the wider European Economic Area (EEA), showing the rules and practices of particular European countries or companies New end-of-chapter practice questions with guided solutions The text is ideal for undergraduates and MBA students worldwide, taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including links to relevant websites, additional practice questions, an instructor's manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.
'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material' Christopher Coles, Department of Accounting and Finance, University of Glasgow ‘A hugely enjoyable and informative book with an international focus’ Eleimon Gonis, University of the West of England, Bristol Financial Accounting is the ideal book for anyone with little prior knowledge or who is new to this subject area. The book 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. What’s new! Fully updated to reflect the extensive changes that have occurred in the three years since writing the fifth edition; Expanded discussion of accounting by SMEs and partnerships (Chapter 4); New discussion on capital maintenance (Chapter 8); Added material on integrated reporting and sustainability (Chapter 6); Expanded discussion of revenue recognition, including reference to IFRS 15 (Chapter 8). The text is ideal for undergraduates and MBA students worldwide taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including an instructor’s manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.
This introduction to International Accounting is written from an accounting perspective rather than a legal, socioeconomic, or multinational business perspective.
Designed for students, this text identifies unique accounting problems faced by multinational firms. It provides a comparative study of such topics as inflation, foreign currency translation, and auditing by examining the problems not only from the perspective of U S firms, but also from the perspective of other countries. Each chapter closes with a set of study questions, exercises and at least one case to challenge students and promote good classroom discussion.
International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Research Paper (undergraduate) from the year 2015 in the subject Economics - Finance, , language: English, abstract: Multinational Corporation is organizations that have its offices and different resources in no less than one nation other than its nation of origin. Such organizations have workplaces and/or manufacturing plants in diverse nations and as a rule have a brought together head office where they co-ordinate worldwide administration. There are more than 77,000 multinational organizations on the planet, and their 770,000 remote auxiliaries create roughly 10 percent of worldwide Gross Domestic Product (GDP). A lopsided number of multinational partnerships are headquartered in the triad: the United States, Japan, and the European Union. The biggest organizations on the planet are not as a matter of course the most multinational. Undoubtedly, numerous expansive organizations in the World have no outside operations. As per the United Nations, the two most multinational organizations on the planet in 1998 were Canadian and Irish. Notwithstanding setting up operations abroad, numerous organizations additionally cross-list their shares on stock trades outside of their nation of origin. There are various purposes behind doing this, including obtaining entrance to a bigger pool of capital.