Financial Accounting: An International Approach, 1st edition

  • Elisabetta Barone
  • Jagdish Kothari

Financial Accounting

ISBN-13:  9780273693192


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  • Paperback

    You'll get a bound printed text.


The world of financial accounting is changing rapidly, with all listed companies in the EU now required to publish their financial statements according to IFRS. Financial Accounting: An International Approach is written to reflect the latest financial accounting developments and their implications, and is the ideal text for non-specialist students.

Aimed at those students who wish to pursue careers as managers in business or similar organisations, the book offers an innovative, practical and interactive approach to the subject. Focusing on the use of financial information rather than simply presenting technical methodology, and bearing the non-specialist in mind, the authors explain the ground rules of book-keeping, but never to the detriment of essential underlying concepts.

The book is suitable for introductory level courses in Financial Accounting for a general degree in Business/Management and Economics.

Table of contents

Part I: The Framework of Financial Reporting

1: Introduction to Financial Accounting

2: Key Accounting Concepts


Part II: Financial position and financial performance

3: Balance sheet: an overall view

4: Income statement: an overall view

5: Revenue and trade receivables

6: Inventory and Cost of Sales

7: Tangible and intangible assets

8: Liabilities

9: Owners¿ Equity


Part III: Preparation of financial statements

10: How to record transactions and prepare financial reports for a single enterprise

11: Preparation of financial reports for a group of enterprises

12: Measuring and reporting cash flows


Part IV: Analysis and Interpretation of Financial Statements

13: Trends and common-size statements

14: Corporate liquidity and solvency

15: Operating performance

16: Determinants of corporate value


Part V: Current Developments in corporate governance

17: Corporate reporting and corporate governance

18: Public trust in corporate reporting



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Published by Pearson Canada (January 20th 2006) - Copyright © 2006