(BQ) Part 1 book “Financial accounting - An international introduction” has contents: Introduction, some fundamentals, frameworks and concepts, the regulation of accounting, international differences and harmonization, the contents of financial statements, financial statement analysis, and other contents. | Financial Accounting An International Introduction SECOND EDITION DAVID ALEXANDER CHRISTOPHER NOBES Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: First published 2001 Second edition published 2004 © Pearson Education Limited 2001, 2004 The rights of David Alexander and Christopher Nobes to be identified as authors of this work have been asserted by them in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road, London W1T 4LP. All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the author or publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation with or endorsement of this book by such owners. ISBN 0 273 68520 1 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalogue record for this book is available from the Library of Congress 10 9 8 7 6 5 4 3 2 1 08 07 06 05 04 Typeset in 912 1212 Stone Serif by 25 Printed and bound by Ashford Colour Press., Gosport The publisher’s policy is to use paper manufactured from sustainable forests. Contents Foreword Preface Acknowledgements Abbreviations xi xiii xv xvi Part 1 THE CONTEXT OF ACCOUNTING 1 Introduction 3 Objectives 3 2 3 Purposes and uses of accounting Accounting regulation and the .
