Showcases principles, concepts and practical tools for the use of accounting in business decisions
Uses IFRS standards and their framework in highlighting Romanian financial accounting regulation and practiceIncludes learning objectives, chapter summary questions and quizzes for use in a classroom settingIncludes a foreword by Hans Hoogervorst, the IASB Chair

Autorentext

Adriana Düescu 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).

Inhalt

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. <p