rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Financial Accounting
    sub title: An IFRS Perspective in Romania
  name:
    name part: Duțescu, Adriana.
    role:
      role term: creator
    role:
      role term: author.
    role:
      role term: aut
    role:
      role term: http://id.loc.gov/vocabulary/relators/aut
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2019
    edition: 1st ed. 2019.
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XVIII, 344 p. 43 illus., 1 illus. in color. online resource.
  abstract: 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 23 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).
  table of contents: 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.
  note: by Adriana Duțescu.
  subject:
    topic: Accounting
  subject:
    topic: Financial Accounting
  classification: HF5601-5689
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  identifier: 9783030294854
  identifier: https://doi.org/10.1007/978-3-030-29485-4
  record info:
    record creation date: 191126
    record change date: 20191126161232.0
    record identifier: 978-3-030-29485-4