Resumen de Financial accounting: an international introduction

Alexander David, Christopher Nobes, Anne Ullathorne

• Financial Accounting is the ideal book for anyone with little prior knowledge or who is new to this subject area. The book retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the teaching of financial accounting in a way that is not country-specific. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary real-life examples from around the world.

  What’s new! Fully updated to reflect the extensive changes that have occurred in the three years since writing the fifth edition;

  Expanded discussion of accounting by SMEs and partnerships (Chapter 4);

  New discussion on capital maintenance (Chapter 8);

  Added material on integrated reporting and sustainability (Chapter 6);

  Expanded discussion of revenue recognition, including reference to IFRS 15 (Chapter 8).

  The text is ideal for undergraduates and MBA students worldwide taking a first course in financial accounting.