Adriana Dutescu,
Adriana Duțescu
Financial Accounting
An IFRS Perspective in Romania
Paperback Engels 2020 9783030294878
Verwachte levertijd ongeveer 9 werkdagen
Samenvatting
This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. Using a comprehensive theoretical framework, this book is enhanced by practical examples, exercises, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS) and their specific Conceptual Framework as the baseline approach, this book also highlights Romanian regulation and practice specifically. Despite the globalisation efforts, this book demonstrates that there are still discrepancies and cultural challenges and will be of interest to students and academics of financial accounting.
Specificaties
ISBN13:9783030294878
Taal:Engels
Bindwijze:paperback
Uitgever:Springer International Publishing
Lezersrecensies
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Inhoudsopgave
<p></p><p>Chapter 1: Introduction.- Chapter 2: The Conceptual Framework.- Chapter 3. The Financial Statements.- Chapter 4: Accounting Process and the transaction analysis.- Chapter 5: Inventories.- Chapter 6: Non-current assets.- Chapter 7: Liabilities, receivables and other related items.- Chapter 8: Equity.- Chapter 9: Financial instruments.- Chapter 10: Closing procedures, Fianncial Statements and Financial Analysis.- Chapter 11. Fundamentals of taxation.</p><p></p>
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