Financial Accounting : A Global Approach Book

About the author vii

Prefac viii

Part I Understanding Financial Reports

1 The financial accounting reporting system 5

2 Accounting standards and ethics 65

3 The financial statements 113

Part II Preparing Financial Statements

4 The accounting process 181

5 Accrual and closing 233

6 Accounting information systems 301

Part III Reporting Financial Position

7 Nonfinancial assets 345

8 Financial assets and liabilities 427

9 Equity 501

Part IV Reporting Changes in Financial Position

10 Equity changes 545

11 Cash flows 589

Part V Evaluating Financial Statements

12 Comparability and consistency 631

13 Assurance systems 701

Glossary 759

Index 775