Advanced financial accounting : an international approachUpplaga 1

The world of financial accounting is rapidly changing and out of necessity it has become both global and international. For example, financial reporting has become uniform throughout the EU for listed companies, which are now required to publish their financial statements according to IFRS. Advanced Financial Accounting is the ideal book to keep you up to speed on the latest IFRS developments and their implications, and is suitable for any accounting student possessing a basic foundation of accounting principles and practices. Advanced Financial Accounting is the first consolidated and simplified reference textbook to illustrate in detail the background and intended applications of the IFRS. Each chapter summarises and explains new or revised IFRS, along with their key underlying concepts, appropriate accounting treatment and the associated requirements, in a concise and user-friendly way. Complex accounting issues are explained with up-to-date real-world examples to illustrate how these problems have been addressed by listed companies across Europe. This book is ideal for 2nd and 3rd year undergraduates studying for a degree in accounting or finance, and for postgraduates undertaking an MBA, or an MSc in accounting, finance or international accounting. It is also an excellent reference guide for students preparing for professional accounting qualifications. Key Features: Up-to-date coverage on latest development in IFRS Chapter Maps enable you to see what topics are covered at a glance Chapter Objectives pinpoint what you will learn in each chapter Examples containing real-world data guide you through various principles Chapter Summaries highlight key topics covered in the chapter and act as an excellent revision tool Discussion questions at the end of each chapter allow you to check your understanding. About the authors: Elisabetta Barone is a lecturer of financial accounting at Kings College London and a senior fellow at the School of Oriental and African Studies. She has a PhD in Business Management from Bocconi University, Milan, and an MSc in Law and Accounting from the London School of Economics and Political Science.She is also a Dottore Commercialista (chartered accountant). Jagdish Kothari FCA (ICAEW) is a retired partner of PricewaterhouseCoopers and until recently was a consultant to Ernst & Young, and visiting Professor at Bocconi University, Milan.