Financial Accounting

An IFRS Perspective in Romania

Adriana Duțescu (Autor)

Buch | Hardcover

XVIII, 344 Seiten

2019 | 1st ed. 2019
Springer International Publishing (Verlag)
978-3-030-29484-7 (ISBN)

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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.

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).

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.

Erscheinungsdatum	02.04.2020
Zusatzinfo	XVIII, 344 p. 43 illus., 1 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	148 x 210 mm
Gewicht	601 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Financial Analysis • Financial Instruments • Financial Statements • Regulation of Accounting • Romanian IFRS • Taxation
ISBN-10	3-030-29484-6 / 3030294846
ISBN-13	978-3-030-29484-7 / 9783030294847
Zustand	Neuware