Financial Accounting : An IFRS Perspective in Romania.
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| Format: | eBook |
| Language: | English |
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Cham :
Palgrave Macmillan US,
2019.
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| Online Access: | Connect to the full text of this electronic book |
Table of Contents:
- Intro; Foreword; Preface; Contents; List of Tables; Chapter 1 Introduction Adriana Duțescu and Răzvan Hoinaru; 1.1 About Accounting: A Brief History; 1.2 Business Entities; 1.3 Availability of Accounting Information; 1.4 Financial Accounting and Managerial Accounting; 1.5 The Regulation of Accounting in Romania; 1.6 The Relationship Between Accounting and Taxation; 1.7 Conclusions; Chapter 2 The Conceptual Framework Adriana Duțescu, Oana Stănilă, and Răzvan Hoinaru; 2.1 Introduction; 2.2 Users of Financial Information; 2.3 The Objective of Financial Statements
- 2.4 The Qualitative Characteristics of Financial Information2.5 The Elements of Financial Statements; 2.6 Conclusions; Reference; Chapter 3 The Financial Statements Adriana Duțescu, Oana Stănilă, and Răzvan Hoinaru; 3.1 Introduction; 3.2 The Statement of the Financial Position (the Balance Sheet); 3.3 The Profit and Loss Account and Other Comprehensive Income (the Income Statement); 3.4 The Statement of Cash Flow; 3.5 The Statement of Changes in Equity vs The Statement of Retained Earnings; 3.6 Transparency in Financial Statements; 3.7 Conclusions; Reference
- Chapter 4 Accounting Process and Transaction Analysis Adriana Duțescu, Oana Stănilă, and Răzvan Hoinaru4.1 Introduction; 4.2 The Accounting Equation; 4.3 Double Entry and the "T" Account; 4.4 The Steps of the Transaction Analysis; 4.5 The Ledger and the Trial Balance; 4.6 The Balance Sheet and the Profit and Loss Account; 4.7 Conclusions; Chapter 5 Inventories Elena Nechita and Adriana Duțescu; 5.1 Definition; 5.2 Valuation and Measurement; 5.2.1 Initial Valuation (Measurement) of Inventories; 5.2.2 Assigning Costs to Inventories
- 5.2.3 Valuation of Inventories in the Balance Sheet5.3 Acquisition, Production and Sale of Inventories; 5.3.1 Transactions Involving Purchased Inventories; 5.3.2 Transactions Involving Manufactured Goods; 5.3.3 Perpetual and Periodic Inventory; 5.4 Conclusions; Chapter 6 Non-current Assets Elena Nechita and Adriana Duțescu; 6.1 Introduction; 6.2 Tangible Non-current Assets; 6.3 Intangible Non-current Assets; 6.3.1 Definitions; 6.3.2 Recognition; 6.4 The Recognition and Valuation of Tangible and Intangible Non-current Assets; 6.4.1 Initial Recognition and Valuation
- 6.4.2 Subsequent Expenditure6.4.3 Measurement at the Balance Sheet Date; 6.4.4 Measurement at Disposal, Exchange or Sale; 6.5 Acquired and Produced Non-current Assets; 6.5.1 Purchase of Non-current Assets; 6.5.2 Production of Non-current Assets; 6.6 Depreciation, Amortisation and Depletion of Tangible and Intangible Non-current Assets; 6.6.1 Depreciation of Tangible Assets; 6.6.2 Amortisation of Intangible Assets and Depletion; 6.7 Revaluation of Non-current Assets; 6.8 Impairment of Non-current Assets; 6.9 Sale/Disposal and Exchange of Assets