A European introduction to financial accounting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
Prentice-Hall
1994
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 463 S. |
| ISBN: | 0130302066 |
Staff View
MARC
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Record in the Search Index
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Contents
Foreword xi
Preface xiii
Acknowledgements xv
part I The context of accounting 1
1 Introduction 3
Objectives 3
1.1 Purposes and users of accounting 3
1.2 Accounting regulation and the accountancy profession 6
1.3 The path ahead 8
1.4 Excitement in accounting 8
Exercises 9
2 Fundamental principles 11
Objectives 11
2.1 Introduction 11
2.2 The balance sheet 11
2.3 The income statement 17
2.4 Applying and practising the thinking 23
2.5 Two simple equations 24
Appendix: The 'Italian' method 24
Summary 37
Exercises 38
3 Conventions and framework 44
Objectives 44
3.1 Introduction 44
3.2 Traditonal financial accounting conventions 45
3.3 A coherent framework 49
3.4 Back to basics 50
3.5 A conceptual framework? 51
v
vi CONTENTS
3.6 IASC Framework: introduction 51
3.7 IASC assumptions, etc 53
3.8 IASC elements of financial statements 58
3.9 IASC recognition of the accounting elements 60
Summary 61
Exercises 61
part ii Introduction to international aspects 63
4 International differences 65
Objectives 65
4.1 The international nature of the development of accounting 65
4.2 Causes of differences 66
4.3 Legal systems 67
4.4 Providers of finance 68
4.5 Taxation 70
4.6 The profession 73
4.7 Inflation 75
4.8 Theory 76
4.9 Accidents 76
4.10 Classification 77
Summary 84
References 85
Exercises 85
5 Common European rules 87
Objectives 87
5.1 Reasons for, obstacles to and measurement of harmonization 88
5.2 EC harmonization 91
5.3 The Fourth Directive examined 96
5.4 Unresolved problems and future harmonization 106
5.5 The International Accounting Standards Committee 107
5.6 Other international bodies 112
5.7 Dual standards 113
Summary 115
Appendix: Formats in the European Community 116
References 117
Exercises 117
part ill Issues in financial reporting 119
6 Valuation of fixed assets 121
Objectives 121
6.1 Framework 121
6.2 Fourth Directive and IASC rules 125
CONTENTS vii
6.3 Practice 126
6.4 Investment properties 131
6.5 Leasing 131
6.6 Intangibles 134
6.7 Investments 140
Summary 141
Exercises 141
7 Depreciation of fixed assets 143
Objectives 143
7.1 Terminology 143
7.2 The basic concept 143
7.3 Some rules 146
7.4 What depreciation is not for 147
7.5 Allocation methods 151
7.6 Practicalities 154
7.7 Criticisms of depreciation 156
7.8 Practice 157
Summary 160
Exercises 160
8 Inventory valuation 162
Objectives 162
8.1 Introduction 162
8.2 Counting inventory 164
8.3 Valuation 165
8.4 Historical cost as an input value 167
8.5 Fourth Directive and IASC rules 170
8.6 Practice 173
8.7 Current value accounting 175
Summary 177
Exercises 177
Appendix: Construction contracts 178
9 Capital and liabilities 184
Objectives 184
9.1 Introduction 184
9.2 Definition and clarification 184
9.3 Some detailed distinctions 186
9.4 Implications for interpretation 189
Summary 191
Exercises 191
10 Accounting and taxation 192
Objectives 192
10.1 Introduction 192
vlii CONTENTS
10.2 Tax bases 195
10.3 Tax systems 199
10.4 Deferred tax theory 205
10.5 Deferred tax practice 212
Summary 212
Exercise 213
11 Accounting for price changes 215
Objectives 215
11.1 The meaning and measurement of inflation 215
11.2 Effects of price changes on accounting 218
11.3 European disagreement 219
11.4 General or specific adjustment 220
11.5 General price level adjusted systems 224
11.6 Current value accounting 224
11.7 Current cost accounting 226
11.8 Partial adjustments 229
Summary 231
References 232
Exercises 232
12 Group accounting 236
Objectives 236
12.1 Background 236
12.2 Control 237
12.3 The parent company approach 239
12.4 Minority interests 243
12.5 Proportional consolidation 245
12.6 Investments in other non controlled companies 246
12.7 Intercompany transactions 249
12.8 Merger (pooling of interest) accounting 249
12.9 Treatment of goodwill on consolidation 250
12.10 Flexibility in consolidated accounts 252
Summary 253
Exercises 253
13 Foreign currency translation 257
Objectives 257
13.1 Issues and terms 257
13.2 Transactions 258
13.3 Translation of financial statements 260
13.4 A numerical illustration 262
13.5 Some rules 264
13.6 Practice 264
CONTENTS ix
Summary 264
Exercises 267
part iv Analysis of financial statements 269
14 Profitability analysis 271
Objectives 271
14.1 Introduction 271
14.2 Ratios and percentages 272
14.3 Profit ratios 272
14.4 Profitability ratios 276
14.5 Finance ratios 278
14.6 Investment ratios 284
Summary 289
15 Liquidity analysis 290
Objectives 290
15.1 Introduction 290
15.2 Liquidity ratios 290
15.3 Interest cover 292
15.4 Fund management ratios 292
15.5 Cash and funds flow statements 294
Summary 301
Exercises 304
16 Valuation and analysis 310
Objectives 310
16.1 Introduction 310
16.2 The balance sheet 310
16.3 Valuation through expectations 312
16.4 Valuation through market values 313
16.5 Accounting policies and financial appraisal 314
Summary 319
Exercises 319
17 International analysis 324
Objectives 324
17.1 Purposes and problems 324
17.2 Language 325
17.3 Financial culture 328
17.4 Interpretation difficulties 329
17.5 Help by multinationals 332
17.6 A benchmark for international comparisons 335
Summary 338
Exercises 339
X CONTENTS
Appendix: The EC Fourth Directive on company law 351
Glossary of terms 384
Annotated bibliography 402
Feedback on exercises 404
Index 455 |
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| id | DE-604.BV009652396 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T09:05:12Z |
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| language | English |
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| physical | XVI, 463 S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
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| spelling | Alexander, David 1947- Verfasser (DE-588)132878550 aut A European introduction to financial accounting David Alexander ; Christopher Nobes 1. publ. New York u.a. Prentice-Hall 1994 XVI, 463 S. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf Comptabilité - Europe ram Financiële verslaglegging gtt États financiers - France ram Accounting Europe Financial statements Europe Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Europa Finanzmanagement (DE-588)4139075-1 s Rechnungswesen (DE-588)4048732-5 s DE-604 Europäische Union (DE-588)5098525-5 b Rechnungslegung (DE-588)4128343-0 s Internationaler Vergleich (DE-588)4120509-1 s Europäische Gemeinschaften (DE-588)35439-9 b Mitgliedsstaaten (DE-588)4170174-4 s DE-188 Nobes, Christopher 1950- Verfasser (DE-588)124003281 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006381833&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Alexander, David 1947- Nobes, Christopher 1950- A European introduction to financial accounting Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Comptabilité - Europe ram Financiële verslaglegging gtt États financiers - France ram Accounting Europe Financial statements Europe Rechnungswesen (DE-588)4048732-5 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Finanzmanagement (DE-588)4139075-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
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| title | A European introduction to financial accounting |
| title_auth | A European introduction to financial accounting |
| title_exact_search | A European introduction to financial accounting |
| title_full | A European introduction to financial accounting David Alexander ; Christopher Nobes |
| title_fullStr | A European introduction to financial accounting David Alexander ; Christopher Nobes |
| title_full_unstemmed | A European introduction to financial accounting David Alexander ; Christopher Nobes |
| title_short | A European introduction to financial accounting |
| title_sort | a european introduction to financial accounting |
| topic | Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Comptabilité - Europe ram Financiële verslaglegging gtt États financiers - France ram Accounting Europe Financial statements Europe Rechnungswesen (DE-588)4048732-5 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Finanzmanagement (DE-588)4139075-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Europäische Union Europäische Gemeinschaften Comptabilité - Europe Financiële verslaglegging États financiers - France Accounting Europe Financial statements Europe Rechnungswesen Mitgliedsstaaten Internationaler Vergleich Finanzmanagement Rechnungslegung Europa |
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