Financial accounting : international financial reporting standards / Walter T. Harrison Jr. [and three others].

Includes index.

Conceptual framework and financial statements — Recording business transactions — Accrual accounting — Presentation of financial statements — Internal control, cash, and receivables — Inventory and merchandising operations — PPE & intangibles — Investment and international operations — Liabilities — Shareholders’ equity — The statement of cash flows — Financial statement analysis.

The new Global edition of Financial Accounting has extensive, integrated coverage of International Financial Reporting Standards (IFRS). Starting with the conceptual framework, and learning from the financial statements of real-world global companies, Financial Accounting 9e helps you master the accounting cycle. This Global Edition has been edited to include enhancements that make it more relevant to students outside the United States. The editorial team at Pearson has worked closely with educators around the globe to include: an introductory chapter exploring the principle-based approach to IFRS; a new chapter on the presentation of financial statements; a new streamlined chapter on internal control, cash, and receivables; new company spotlights from different countries and industries, featuring financial statements from companies such as Samsung, Dairy Farm, De Beers, GlaxoSmithKline, and L'Occitane; a new running case on Vodafone at the end of each chapter.