Financial accounting : an international approach /: an international approach. (2006)

• Record Type: Book
• Further Information: Note: Jagdish Kothari, Elisabetta Barone.
• Other Names: Kothari, Jagdish; Barone, Elisabetta, 1970-
• Contents: Cover -- Financial Accounting -- Contents -- List of figures -- List of tables -- Foreword -- Preface -- Guided tour of the book -- Acknowledgements -- Part One The framework of financial reporting -- Introduction to financial accounting -- Objectives -- Introduction -- History of accounting -- Accounting, accountability and the accounts -- Forms of business units -- Objectives of enterprises in society -- Main users of financial information of an enterprise -- Management accounting and financial accounting -- Notes on terminology -- Summary -- References and research -- Questions -- Case study -- Key accounting concepts -- Objectives -- Introduction -- The accounting harmonisation process in the EU -- The objective of financial statements -- Underlying assumptions -- Qualitative characteristics of financial information -- Constraints on relevant and reliable information -- Hierarchy of concepts -- Summary -- References and research -- Questions -- Case study -- Part Two Financial position andfinancial performance -- Balance sheet:an overall view -- Objectives -- Introduction -- Purpose of a balance sheet -- The effect of trading operations on a balance sheet -- Balance sheet layouts -- Accounting conventions and the balance sheet -- Balance sheet structure and ratio analysis -- Summary -- References and research -- Questions -- Case study -- Income statement: an overall view -- Objectives -- Introduction -- Nature and purpose of an income statement -- The effect of trading operations on the income statement -- Income statement layouts -- Accounting conventions and the income statement -- Ratios relating to the income statement -- Summary -- References and research -- Questions -- Case study -- Revenues and trade receivables -- Objectives -- Introduction -- Realisation convention -- Accounting for revenues -- Trade receivables and bad debt provisions -- Construction contracts -- Ratios relating to revenues and trade receivables -- Summary -- References and research -- Questions -- Case study -- Inventories and cost of sales -- Objectives -- Introduction -- Inventories, cost of sales and accounting equation -- Main valuation methods -- Gross profit resulting from different valuation methods -- Lower of cost and net realisable value -- Characteristics and consequences of LIFO -- Effects of inventory misstatements -- Ratios relating to inventory -- Summary -- References and research -- Questions -- Case study -- Tangible and intangible assets -- Objectives -- Introduction -- Tangible assets -- property, plant and equipment (PPE) -- Leased assets -- Intangible assets -- Impairment losses -- Depletion of natural resources -- Ratios relating to tangible and intangible assets -- Summary -- References and research -- Questions -- Case study -- Liabilities -- Objectives -- Intr.
• Publisher Details: Harlow, England New York : Prentice Hall/Financial Times
• Publication Date: 2006
• Extent: 1 online resource (xxii, 409 pages), illustrations
• Subjects: 657/.094; Accounting -- Europe; Accounting; Europe; Electronic books
• Languages: English
• ISBNs: 9781405871754
• Related ISBNs: 0273693190; 140587175X; 9780273693192
• Notes: Note: Includes bibliographical references and index.; Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.