Financial Accounting: An Introduction, 6th edition
This book uses the international framework and International Financial Reporting Standards (IFRS) as its primary focus. It enables students in their early stages of study to understand and analyse the published annual reports and financial statements of our largest businesses and public sector institutions. IFRS are now applied in many aspects of government, local authority and other public sector accounting. Where relevant it also refers to the approach used in small and medium-sized businesses where the traditions of UK GAAP continue to be applied.
The book is written for the first level of undergraduate degree study in accounting and business studies, or equivalent introductory accounting courses for any professional training where an understanding of accounting is a basic requirement. While UK listed companies apply IFRS in their published financial statements, the remainder of the annual report is governed by UK-based regulations and codes. All UK companies operate under the Companies Act 2006. Their annual reports are influenced by the regulatory process applied to listed companies in the UK. This sixth edition is thoroughly revised to reflect these regulatory changes, particularly the restructuring of the Financial Reporting Council to take responsibility for the standards previously issued by the UK Accounting Standards Board.
All ‘Real World’ case studies at the start of each chapter have been updated to reflect changing conditions and particularly the note of caution over financial statements that has resulted from the banking and credit crisis of 2008–09. The underlying pedagogy of previous editions has been retained in response to encouraging comments from reviewers and from users of the book.
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