Table of Contents

• Part 1 THE CONTEXT OF ACCOUNTING
• 1 Introduction
• 2 Some fundamentals
• 3 Frameworks and concepts
• 4 Regulation of accounting
• 5 International differences and harmonisation
• 6 Company reporting
• 7 Financial statement analysis
• Part 2 FINANCIAL REPORTING ISSUES
• 8 Recognition and measurement of the elements of financial statements
• 9 Tangible and intangible non-current assets
• 10 Inventories
• 11 Financial assets, liabilities and equity
• 12 Accounting and taxation
• 13 Cash flow statements
• 14 Group accounting
• 15 Foreign currency translation
• Part 3 ANALYSIS
• 16 Financial appraisal
• 17 International analysis
• 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 Directive on accounting law
• D Answers to multiple-choice questions
• E Feedback on exercises
• Glossary of terms
• Index

About the Author

David Alexander is Emeritus Professor of Accounting at the University of Birmingham Business School, England. International visiting professorships over the years include those at Bocconi University, Milan (Italy); University of Osnabrück (Germany); Norwegian School of Management (Norway); ESC Clermont-Ferrand (France); CNAM, Paris (France); University of Bergamo (Italy); Università Ca’ Foscari, Venice (Italy).    Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England and at the University of Sydney, Australia. He has also held visiting posts at Pompeo Fabra University, Barcelona (Spain); Norwegian School of Management, Oslo (Norway); Nyenrode University (Netherlands); Padua University (Italy); University of Auckland (New Zealand); and University of San Diego (United States). He was a member of the board of the International Accounting Standards Committee from 1993 to 2001.