Financial Accounting: An IFRS Perspective in Romania
Autor Adriana Duțescuen Limba Engleză Paperback – 17 dec 2020
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.
| Toate formatele și edițiile | Preț | Express |
|---|---|---|
| Paperback (1) | 565.12 lei 6-8 săpt. | |
| Springer International Publishing – 17 dec 2020 | 565.12 lei 6-8 săpt. | |
| Hardback (1) | 704.80 lei 6-8 săpt. | |
| Springer International Publishing – 31 dec 2019 | 704.80 lei 6-8 săpt. |
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Specificații
ISBN-10: 3030294870
Pagini: 344
Ilustrații: XVIII, 344 p. 43 illus., 1 illus. in color.
Dimensiuni: 148 x 210 mm
Greutate: 0.48 kg
Ediția:1st ed. 2019
Editura: Springer International Publishing
Colecția Palgrave Macmillan
Locul publicării:Cham, Switzerland
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Cuprins
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.
Notă biografică
Adriana Duțescu is a professor of Accounting in the Department of Accounting and Audit at the Bucharest University of Economic Studies (ASE), Romania. Adriana has more than 25 years of academic experience, both as researcher and lecturer, alongside business experience in corporate reporting, strategic management and financial analysis. A full professor and PhD tutor, Adriana is the author of several professional and academic books on accounting topics and several relevant articles and scientific papers about financial reporting based on IFRS, auditing, financial instruments, performance systems in specific industries, etc. She is a chartered financial auditor and a chartered tax advisor. At the international level, Adriana has contributed to the activity of the Federation of European Experts, within the Accounting Working Group, to the European Financial Reporting Advisory Group, as a member of the Supervisory Board and to HERMES (Higher Education and Research in Management of European Universities).
Textul de pe ultima copertă
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.
Caracteristici
Uses IFRS standards and their framework in highlighting Romanian financial accounting regulation and practice
Includes learning objectives, chapter summary questions and quizzes for use in a classroom setting
Includes a foreword by Hans Hoogervorst, the IASB Chair
Descriere
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.