Financial accounting : an IFRS perspective in Romania / Adriana Duțescu.

Format:

Book

Author/Creator:

Duțescu, Adriana, 1968-

Contributor:

Duțescu, Adriana, 1968-

Standardized Title:

Financial accounting (2019)

Language:

English

Subjects (All):

Accounting.

International financial reporting standards.

Accounting--Romania.

Romania.

Physical Description:

xviii, 344 pages : charts ; 22 cm

Place of Publication:

Cham, Switzerland : Palgrave Macmillan, [2019]

Summary:

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.

Contents:

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, Financial Statements and Financial Analysis

Chapter 11. Fundamentals of taxation.

Notes:

"Based on the first edition of Financial accounting by Adriana Duţescu and Lavinia Olimid"--Page vii.

Includes bibliographical references and index.

Related Work:

Duțescu, Adriana, 1968- Financial accounting.

ISBN:

3030294846

9783030294847

OCLC:

1110446336