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Financial Accounting An International Introduction
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This is the second edition of our book that is designed as an introductory text in
financial accounting. What sets it apart from dozens of other books with that
basic aim is that this book is not set in any one national context. Consequently,
instead of references to national laws, standards or practices, the main reference
point is International Financial Reporting Standards (IFRS).
Nevertheless, real enterprises operate in real countries even where they follow IFRS,
and so such enterprises also operate within national laws, tax systems, financial
cultures, etc. The background chosen in this book is the European Union (EU) and
the wider European Economic Area (EEA). Where useful, we refer to EU Directives
and to the rules or practices of particular European countries or companies.
This book is intended for those with little or no previous knowledge of financial
accounting. It might be particularly appropriate for the following types of
financial accounting courses taught in English at the undergraduate or postgraduate
(e.g. MBA) level:
n courses in any country in the EU (or EEA), given the increasing use of IFRS by
companies including the compulsory use for listed companies’ consolidated
statements;
n courses outside the EU where IFRS are likely to be a relevant reference point,
e.g. in Eastern Europe and the (British) Commonwealth;
n courses anywhere in the world with a mixture of students from several
different countries.
Depending on the objectives of teachers and students, stress (or lack of it)
might be placed on particular parts of this book. For example, it would be possible
to precede or accompany a course based on this book with an extensive
examination of double-entry bookkeeping, such that the Annexes to chapters 2
and 3 become unnecessary. Or, on some courses, there might not be space or
appetite for coverage of issues such as foreign currency translation (chapter 15) or
accounting for price changes (chapter 16).
In writing this book we have, of course, made use of our experience over many
years of writing and teaching in an international context. Thus, in some places
we have adapted and updated material that we have used elsewhere in more specialist
books to which the intended readers of this text would not have easy
access. We have tried to remove British biases, but we may not have been fully
successful and we apologize to readers who can still detect some.
This edition is updated for the extensive changes of the three years since
writing the first edition. We have, also, expanded and amended the coverage of
group accounting and of financial analysis.
DAVID ALEXANDER CHRISTOPHER NOBES - Personal Name
ISBN 0 273 68520 1
NONE
Accounting
English
Pearson Education Limited
2004
England
1-484
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