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A rigourous and comprehensive introductory text which explains and critcially evaluates the concepts underlying the preparation of financial accounts, their application and possible altternatives to current practice; it thereby provides a distinctive framework for understanding the principles upon which the performance and position of a company are measured. The principles are illustrated by worked examples and through the extracted accounts of a real company. The topicality and scope of the text have been enhanced to cover conceptual frameworks, internal harmonisation, and accounting for groups and intangibles, and also includes end-of-chapter discussion questions and exercises. Teacher's Manual (0-13-317876-5)

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Financial Accounting, John H. Arnold, Tony Hope, Alan Southworth, Linda Kirkham

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Année de publication
1995
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(souple),
État du livre
Très bon
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2,79 €

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