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BL
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| Record Number
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843478
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| Main Entry
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Alexander, David,1947 June 16-
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| Title & Author
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Financial accounting : : an international introduction /\ David Alexander and Christopher Nobes ; with an appendix on Double-entry Bookkeeping by Anne Ullathorne.
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| Edition Statement
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Sixth edition.
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| Publication Statement
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Harlow, England ;New York :: Pearson,, [2016]
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| Page. NO
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xviii, 477 pages :: illustrations ;; 23 cm
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| ISBN
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1292102993
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: 9781292102993
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9781292103013 (PDF)
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9781292127637 (eText)
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Machine generated contents note: pt. 1 THE CONTEXT OF ACCOUNTING -- 1.Introduction -- Objectives -- 1.1.Purposes and users of accounting -- 1.2.Entities -- 1.3.Accounting regulation and the accountancy profession -- 1.4.Language -- 1.5.Excitement in accounting -- 1.6.The path ahead -- Summary -- Multiple choice questions -- Exercises -- 2.Some fundamentals -- Objectives -- 2.1.Introduction -- 2.2.The balance sheet -- 2.3.The income statement -- 2.4.Two simple equations -- 2.5.How cash flows fit in -- Summary -- Multiple choice questions -- Exercises -- 3.Frameworks and concepts -- Objectives -- 3.1.Introduction -- 3.2.Underlying concepts -- 3.3.The IASB's list of qualitative characteristics -- 3.4.A Hierarchy of Concepts and Some Inconsistencies -- 3.5.The reporting entity -- Summary -- References and research -- Multiple choice questions -- Exercises -- 4.The regulation of accounting -- Objectives -- 4.1.Introduction: various ways to regulate accounting -- 4.2.Legal systems
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Note continued: 15.Foreign currency translation -- Objectives -- 15.1.Introduction -- 15.2.Transactions -- 15.3.Translation of financial statements -- 15.4.A Numerical Illustration -- Summary -- References and research -- Multiple choice questions -- Exercises -- pt. 3 ANALYSIS -- 16.Financial appraisal -- Objectives -- 16.1.Introduction -- 16.2.More on investment ratios -- 16.3.Interpreting the balance sheet -- 16.4.Valuation through expectations -- 16.5.Valuation through market values -- 16.6.Accounting policies and financial appraisal -- 16.7.Creative accounting -- Summary -- References and research -- Multiple choice questions -- Exercises -- 17.International analysis -- Objectives -- 17.1.Introduction -- 17.2.Language -- 17.3.Differences in financial culture -- 17.4.Accounting differences -- 17.5.Help by multinationals -- 17.6.Increasing international harmonization -- Summary -- References and research -- Exercises
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Note continued: 4.3.Examples of regulation -- 4.4.The regulation of International Standards -- 4.5.SMEs and partnerships -- Summary -- References and research -- Multiple choice questions -- Exercises -- 5.International differences and harmonization -- Objectives -- 5.1.Introduction: the international nature of the development of accounting -- 5.2.Classification -- 5.3.Influences on differences -- 5.4.Harmonization of financial reporting -- 5.5.The International Accounting Standards Board -- Summary -- References and research -- Multiple choice questions -- Exercises -- 6.The contents of financial statements -- Objectives -- 6.1.Introduction -- 6.2.Balance sheets (statements of financial position) -- 6.3.Comprehensive income -- 6.4.The 2013 Directive's Formats -- 6.5.Statements of changes in equity -- 6.6.Cash flow statements -- 6.7.Notes to the financial statements -- 6.8.Other general disclosure requirements
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Note continued: 6.9.Wider disclosure considerations: corporate social reporting, Corporate governance and ethics -- Summary -- References and research -- Multiple choice questions -- Exercises -- 7.Financial statement analysis -- Objectives -- 7.1.Introduction -- 7.2.Ratios and percentages -- 7.3.Profit ratios -- 7.4.Profitability ratios -- 7.5.Liquidity ratios -- 7.6.Interest cover -- 7.7.Funds management ratios -- 7.8.Introduction to investment ratios -- 7.9.Some general issues about ratios -- Summary -- Multiple choice questions -- Exercises -- pt. 2 FINANCIAL REPORTING ISSUES -- 8.Recognition and measurement of the elements of financial statements -- Objectives -- 8.1.Introduction -- 8.2.Primacy of definitions -- 8.3.Hierarchy of decisions about assets and liabilities -- 8.4.Income (including revenue) and expenses -- Summary -- References and research -- Multiple choice questions -- Exercises -- 9.Tangible and intangible non-current assets -- Objectives
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Note continued: 9.1.Preamble: a tale of two companies -- 9.2.Introduction -- 9.3.The recognition of assets -- 9.4.Should leased assets be recognized -- 9.5.Depreciation of cost -- 9.6.Impairment -- 9.7.Measurement based on fair value -- 9.8.Investment properties -- 9.9.A Mix of Values -- Summary -- References and research -- Multiple choice questions -- Exercises -- 10.Inventories -- Objectives -- 10.1.Introduction -- 10.2.Counting inventory -- 10.3.Valuation of inventory at historical cost -- 10.4.Inventory flow -- 10.5.Other cost methods -- 10.6.Valuation of inventory using exit values -- 10.7.Practice -- Summary -- References and research -- Multiple choice questions -- Exercises -- 11.Financial assets, liabilities and equity -- Objectives -- 11.1.Introduction -- 11.2.Cash and receivables -- 11.3.Investments -- 11.4.Liabilities -- 11.5.Equity -- 11.6.Reserves and provisions -- 11.7.Comparisons of debt and equity -- Summary -- References and research
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Note continued: Annex: GlaxoSmithKline plc: notes on reconciliation from IFRS to US GAAP -- Appendices -- A.Double-entry bookkeeping -- B.An outline of the content of International Financial Reporting Standards -- C.An outline of the content of the EU's Fourth Directive on Company Law (as amended in 2001, 2003, etc.), and a note on the 2013 replacement Directive -- D.Answers to multiple choice questions -- E.Feedback on exercises.
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Note continued: Multiple choice questions -- Exercises -- 12.Accounting and taxation -- Objectives -- 12.1.Introduction -- 12.2.International differences in the determination of taxable income -- 12.3.Tax rates and tax expense -- 12.4.Deferred tax -- Summary -- References and research -- Multiple choice questions -- Exercises -- 13.Cash flow statements -- Objectives -- 13.1.Introduction -- 13.2.An outline of the IAS 7 approach -- 13.3.Reporting cash flows from operating activities -- 13.4.The preparation of cash flow statements -- 13.5.A Real Example -- Summary -- References and research -- Multiple choice questions -- Exercises -- 14.Group accounting -- Objectives -- 14.1.Introduction: the group -- 14.2.Investments related to the group -- 14.3.Accounting for the group -- 14.4.Uniting/pooling of interests -- 14.5.The equity method -- 14.6.Conclusion on group relationships -- Summary -- References and research -- Multiple choice questions -- Exercises
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| Abstract
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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.
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| Subject
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Accounting.
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Financial statements.
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| Subject
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Accounting.
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Bilanzanalyse
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Financial statements.
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| Subject
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Rechnungslegung
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| Dewey Classification
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657
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| LC Classification
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HF5686.I56A427 2016
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| Added Entry
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Nobes, Christopher
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