Verfügbarkeit: Financial accounting and reporting | Technische Universität München

Financial accounting and reporting:

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Bibliographische Detailangaben
Beteiligte Personen:	Elliott, Barry (VerfasserIn), Elliott, Jamie (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Harlow [u.a.] Financial Times Prentice Hall 2008
Ausgabe:	12. ed.
Schlagwörter:	Accountancy Financiële verslaglegging Accounting Financial statements Accounting > Problems, exercises, etc. Finanzbuchhaltung Bibliografie
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016729263&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Abstract:	Fully updated to May 2007, this 12th edition includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). It offers students a clear, well-structured and comprehensive treatment of the subject.
Umfang:	XXIV, 889 S.
ISBN:	9780273712312

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adam_text	Brief Contents Preface and acknowledgements xx Part I INCOME AND ASSET VALUE MEASUREMENT SYSTEMS I 1 Accounting and reporting on a cash flow basis 3 2 Accounting and reporting on an accrual accounting basis 22 3 Income and asset value measurement: an economist s approach 40 4 Accounting for inflation 59 Part 2 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 97 5 Financial reporting - evolution of the regulatory framework in the UK 99 6 Financial reporting - evolution of international standards 134 7 Conceptual framework 158 8 Published accounts of companies 184 9 Preparation of published accounts 231 Part 3 BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 257 10 Share capital, distributable profits and reduction of capital 259 11 Off balance sheet finance 284 12 Financial instruments 318 13 Employee benefits 342 14 Taxation in company accounts 372 15 Property, plant and eqiupment (PPE) 399 16 Leasing 433 17 R D; goodwill and intangible assets; brands 453 18 Inventories 490 19 Construction contracts 516 Part 4 CONSOLIDATED ACCOUNTS 533 20 Accounting for groups at date of acquisition 535 21 Preparation of consolidated balance sheets after the date of acquisition 552 22 Preparation of consolidated income statements and consolidated statements of changes in equity 565 23 Accounting for associated companies 580 24 Accounting for the effects of changes in foreign exchange rates under IAS 21 595 Part 5 INTERPRETATION 613 25 Earnings per share 615 26 Cash flow statements 642 27 Review of financial ratio analysis 664 28 Trend analysis and multivariate analysis 706 29 An introduction to Financial Reporting on the Internet 748 Part 6 ACCOUNTABILITY 763 30 Corporate governance 765 31 Environmental and social reporting 811 32 Ethics for accountants 848 Appendix: Outline solutions to selected exercises 871 Index 879 Full Contents Preface and acknowledgements xx Part I INCOME AND ASSET VALUE MEASUREMENT SYSTEMS I 1 Accounting and reporting on a cash flow basis 3 1.1 Introduction 3 1.2 Shareholders 3 1.3 What skills does an accountant require in respect of external reports? 4 1.4 Managers 4 1.5 What skills does an accountant require in respect of internal reports? 5 1.6 Procedural steps when reporting to internal users 5 1.7 Agency costs 8 1.8 Illustration of periodic financial statements prepared under the cash flow concept to disclose realised operating cash flows 8 1.9 Illustration of preparation of balance sheet under the cash flow concept 12 1.10 Treatment of non-current assets in the cash flow model 14 I.I I What are the characteristics of these data that make them reliable? 15 1.12 Reports to external users 16 Summary 16 Review questions 17 Exercises 18 References 20 2 Accounting and reporting on an accrual accounting basis 22 2.1 Introduction 22 2.2 Historical cost convention 23 2.3 Accrual basis of accounting 24 2.4 Mechanics of accrual accounting - adjusting cash receipts and payments 24 2.5 Subjective judgements required in accrual accounting - adjusting cash receipts in accordance with IAS 18 25 2.6 Subjective judgements required in accrual accounting - adjusting cash payments in accordance with the matching principle 27 2.7 Mechanics of accrual accounting - the balance sheet 27 2.8 Reformatting the statement of financial position into a balance sheet 28 2.9 Accounting for the sacrifice of non-current assets 28 2.10 Reconciliation of cash flow and accrual accounting data 32 Summary 34 Review questions 34 Exercises 35 References 38 3 Income and asset value measurement: an economist s approach 40 3.1 Introduction 40 3.2 Role and objective of income measurement 40 3.3 Accountant s view of income, capital and value 43 3.4 Critical comment on the accountant s measure 46 3.5 Economist s view of income, capital and value 47 3.6 Critical comment on the economist s measure 53 3.7 Income, capital and changing price levels 53 Summary 55 Review questions 55 Exercises 56 References 57 Bibliography 58 4 Accounting for inflation 59 4.1 Introduction 59 4.2 Review of the problems of historical cost accounting (HCA) 59 4.3 Inflation accounting 60 4.4 The concepts in principle 60 4.5 The four models illustrated for a company with cash purchases and sales 61 4.6 Critique of each model 65 4.7 Operating capital maintenance - a comprehensive example 68 4.8 Critique of CCA statements 79 4.9 The ASB approach 81 4.10 The IASC/IASB approach 83 4.11 Future developments 84 Summary 85 Review questions 86 Exercises 87 References 96 Bibliography 96 Part 2 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 97 5 Financial reporting - evolution of the regulatory framework in the UK 99 5.1 Introduction 99 5.2 Mandatory regulations 99 5.3 Arguments in support of standards 03 5.4 Arguments against standards 104 5.5 Structure of regulatory framework 105 5.6 The Operating and Financial Review (OFR) 106 5.7 The Financial Reporting Review Panel 114 5.8 The Financial Services Authority 117 5.9 The Revised Combined Code (June 2006) 117 5.10 Interim reports following Cadbury 120 5.11 Developments for small companies 122 5.12 Evaluation of effectiveness of mandatory regulations 130 Summary 131 Review questions 131 Exercises 132 References 133 6 Financial reporting - evolution of international standards 134 6.1 Introduction 134 6.2 National differences 134 6.3 Reasons for differences in financial reporting 135 6.4 Classification of national accounting systems 139 6.5 Attempts to reduce national differences 140 6.6 The work of international bodies in harmonising and standardising financial reporting 141 6.7 USGAAP 153 Summary 155 Review questions 155 Exercises 155 References 156 7 Conceptual framework 158 7.1 Introduction 158 7.2 Historical overview of the evolution of financial accounting theory 159 7.3 IASC Framework for the Presentation and Preparation of Financial Statements 162 7.4 ASB Statement of Principles 1999 164 7.5 AICPA Improving Business Reporting - A Customer Focus: Meeting the Information Needs of Investors and Creditors 174 7.6 ICAS Making Corporate Reports Valuable 175 7.7 Conceptual Framework developments 176 Summary 177 Review questions 179 Exercises 180 References 182 8 Published accounts of companies 184 8.1 Introduction 184 8.2 A public company s financial calendar 185 8.3 Criteria for information appearing in a published income statement and balance sheet 186 8.4 The prescribed formats - the income statement 186 8.5 What information is required to be disclosed in Format I and Format 2? 187 8.6 Cost of sales 188 8.7 Distribution costs 192 8.8 Administrative expenses 192 8.9 Other operating income or expense 192 8.10 What costs and income are brought into account after calculating the trading profit in order to arrive at the profit on ordinary activities before tax? 192 8.1 I Does it really matter under which heading a cost is classified in the income statement provided it is not omitted? 193 8.12 Discontinued operations disclosure in the income statement 193 8.13 Items requiring separate disclosure 195 8.14 The prescribed formats - the balance sheet 196 8.15 Statement of changes in equity 199 8.16 Reporting performance 200 8.17 Segment reporting 205 8.18 The fundamental accounting principles underlying the published income statement and balance sheet 206 8.19 Disclosure of accounting policies 206 8.20 Fair view treatment 211 8.21 Additional information in the annual report 214 8.22 What information do companies provide to assist comparison between companies reporting under different reporting regimes? 215 Summary 220 Review questions 220 Exercises 222 References 229 9 Preparation of published accounts 231 9.1 Introduction 231 9.2 Stage I: preparation of the internal income statement from a trial balance 231 9.3 Stage 2: preparation of the income statement of Illustrious SpA in Format I style 232 9.4 Stage 3: preparation of the balance sheet 236 9.5 Preparation of accounts in Format I following IAS 8 and IFRS 5 236 9.6 Additional information value of IFRS 5 241 9.7 Additional information value of IAS 24 242 Summary 244 Review questions 244 Exercises 245 References 256 Part 3 BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 257 10 Share capital, distributable profits and reduction of capital 259 10.1 Introduction 259 10.2 Total owners equity: an overview 260 10.3 Total shareholders funds: more detailed explanation 262 10.4 Accounting entries on issue of shares 264 10.5 Creditor protection: capital maintenance concept 265 10.6 Creditor protection: why capital maintenance rules are necessary 265 10.7 Creditor protection: how to quantify the amounts available to meet creditors claims 266 10.8 Issued share capital: minimum share capital 267 10.9 Distributable profits: general considerations 267 10.10 Distributable profits: how to arrive at the amount using relevant accounts 269 10.11 When may capital be reduced? 269 10.12 Writing off part of capital which has already been lost and is not represented by assets 269 10.13 Repayment of part of paid-in capital to shareholders or cancellation of unpaid share capital 275 10.14 Purchase of own shares 275 Summary 278 Review questions 278 Exercises 279 References 283 I I Off balance sheet finance 284 I I. I Introduction 284 I 1.2 Primary financial statements: their interrelationship 284 I 1.3 Primary financial statements: changes in their interrelationship 285 I 1.4 Reasons that companies borrow 285 11.5 Capital gearing and its implications 286 I 1.6 Off balance sheet finance 288 I 1.7 Substance over form 289 11.8 Impact of converting to IFRS 293 I 1.9 Balance sheet as valuation document 294 11.10 Why companies take steps to strengthen their balance sheets 296 11.11 Definitions cannot remove uncertainty: IAS 10 and IAS 37 297 11.12 ED IAS 37 Non-financial Liabilities 306 Summary 312 Review questions 3 13 Exercises 3 15 References 317 12 Financial instruments 318 12.1 Introduction 318 12.2 IAS 32 Financial Instruments: Disclosure and Presentation 3 18 12.3 IAS 39 Financial Instruments: Recognition and Measurement 328 12.4 IFRS 7 Financial Statement Disclosures 337 Summary 338 Review questions 339 Exercises 339 References 341 13 Employee benefits 342 13.1 Introduction 342 13.2 Financial reporting implications 343 13.3 Types of scheme 343 13.4 Defined contribution pension schemes 345 13.5 Defined benefit pension schemes 346 13.6 IAS 19 (revised) Employee Benefits 348 13.7 The liability for pension and other post-retirement costs 348 13.8 The income statement 351 13.9 Comprehensive illustration 351 13.10 Plan curtailments and settlements 353 13.11 Multi-employer plans 354 13.12 Disclosures 354 13.13 Other long-service benefits 355 13.14 Short-term benefits 355 13.15 Termination benefits 356 13.16 IFRS 2 Share-Based Payments 357 13.17 Scope of IFRS 2 358 13.18 Recognition and measurement 358 13.19 Equity-settled share-based payments 359 13.20 Cash-settled share-based payments 361 13.21 Transactions which may be settled in cash or shares 362 13.22 Transitional provisions 363 13.23 IAS 26 Accounting and Reporting by Retirement Benefit Plans 363 Summary 365 Review questions 366 Exercises 368 References 371 14 Taxation in company accounts 372 14.1 Introduction 372 14.2 Corporation tax 372 14.3 Corporation tax systems - the theoretical background 373 14.4 Corporation tax systems - avoidance and evasion 374 14.5 Corporation tax - the system from 6 April 1999 376 14.6 IFRS and taxation 378 14.7 IAS 12 - accounting for current taxation 379 14.8 Deferred tax 381 14.9 FRS 19 (the UK standard on deferred taxation) 388 14.10 A critique of deferred taxation 389 14.11 Examples of companies following IAS 12 392 14.12 Value added tax (VAT) 392 Summary 395 Review questions 395 Exercises 396 References 397 15 Property, plant and equipment (PPE) 399 15.1 Introduction 399 15.2 What is PPE? 400 15.3 How is the cost of PPE determined? 401 15.4 What is depreciation? 403 15.5 What are the constituents in the depreciation formula? 406 15.6 How is the useful life of an asset determined? 407 15.7 Residual value 408 15.8 Calculation of depreciation 408 15.9 Measurement subsequent to initial recognition 412 15.10 IAS 36 Impairment of Assets 414 15.1 I IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations 419 15.12 Disclosure requirements 420 15.13 Government grants towards the cost of PPE 421 15.14 Investment properties 422 15.15 Effect of accounting policy for PPE on the interpretation of the financial statements 423 Summary 425 Review questions 426 Exercises 426 References 431 16 Leasing 433 16.1 Introduction 433 16.2 Background to leasing 433 16.3 IAS 17 (and its national equivalents) - the controversy 435 16.4 IAS 17 - classification of a lease 437 16.5 IAS 17 - accounting for leases by lessees 438 16.6 Accounting for the lease of land and buildings 444 16.7 Leasing - a form of off balance sheet financing 445 16.8 Accounting for leases - a new approach 446 16.9 Accounting for leases by lessors 447 Summary 448 Review questions 448 Exercises 450 References 452 17 R D; goodwill and intangible assets; brands 453 17.1 Introduction 453 17.2 Accounting treatment for research and development 453 17.3 Research and development 455 17.4 Introduction to goodwill and intangible assets 459 17.5 Accounting for goodwill under IFRS 3 459 17.6 Is there a correct treatment for amortising goodwill? 462 17.7 Accounting for intangible assets under IAS 38 467 17.8 Disclosure of intangible assets under IAS 38 469 17.9 Brand accounting 471 17.10 Intellectual property 473 17.1 I Review of implementation of IFRS 3 478 Summary 480 Review questions 480 Exercises 483 References 488 18 Inventories 490 18.1 Introduction 490 18.2 Inventory defined 490 18.3 The controversy 491 18.4 IAS 2 Inventories 492 18.5 Inventory valuation 493 18.6 Work-in-progress 500 18.7 Inventory control 502 18.8 Creative accounting 503 18.9 Audit of the year-end physical inventory count 505 18.10 Published accounts 506 18.11 Agricultural activity 507 Summary 510 Review questions 511 Exercises 511 References 515 19 Construction contracts 516 19.1 Introduction 516 19.2 Identification of contract revenue 516 19.3 Identification of contract costs 517 19.4 Recognition of contract revenue and expenses 518 19.5 Public-private partnerships (PPPs) 521 Summary 526 Review questions 527 Exercises 527 References 531 PART 4 CONSOLIDATED ACCOUNTS 533 20 Accounting for groups at the date of acquisition 535 20.1 Introduction 535 20.2 The definition of a group 535 20.3 Consolidated accounts and some reasons for their preparation 535 20.4 The definition of control 537 20.5 Alternative methods of preparing consolidated accounts 538 20.6 The treatment of positive goodwill 540 20.7 The treatment of negative goodwill 540 20.8 The comparison between an acquisition by cash and an exchange of shares 540 20.9 Minority interests 540 20.10 The treatment of differences between a subsidiary s fair value and book value 542 20.11 How to calculate fair values 543 Summary 545 Review questions 545 Exercises 546 References 551 21 Preparation of consolidated balance sheets after the date of acquisition 552 21.1 Introduction 552 21.2 Pre- and post-acquisition profits/losses 552 21.3 Inter-company balances 554 21.4 Unrealised profit on inter-company sales 556 21.5 Provision for unrealised profit affecting a minority 560 21.6 Uniform accounting policies and reporting dates 560 21.7 How is the investment in subsidiaries reported in the parent s own balance sheet? 560 Summary 561 Review questions 561 Exercises 561 References 564 22 Preparation of consolidated income statements and consolidated statements of changes in equity 565 22.1 Introduction 565 22.2 Preparation of a consolidated income statement - the Ante Group 565 22.3 The statement of changes in equity (SOCE) 567 22.4 Dividends or interest paid by the subsidiary out of pre-acquisition profits 568 22.5 A subsidiary acquired part of the way through the year 569 22.6 Published format income statement 571 Summary 572 Review questions 572 Exercises 573 References 579 23 Accounting for associated companies 580 23.1 Introduction 580 23.2 Definitions of associates and of significant influence 580 23.3 The treatment of associated companies in consolidated accounts 581 23.4 The Brill Group - the equity method illustrated 581 23.5 The treatment of provisions for unrealised profits 583 23.6 The acquisition of an associate part-way through the year 584 23.7 Joint ventures 585 Summary 587 Review questions 587 Exercises 588 References 594 24 Accounting for the effects of changes in foreign exchange rates under IAS 21 595 24.1 Introduction 595 24.2 The difference between conversion and translation and the definition of a foreign currency transaction 595 24.3 The functional currency 595 24.4 The presentation currency 596 24.5 Monetary and non-monetary items 596 24.6 The rules on the recording of foreign currency transactions 597 24.7 The treatment of exchange differences on foreign currency transactions 597 24.8 Foreign exchange transactions in the individual accounts of companies illustrated - Boil pic 597 24.9 The translation of the accounts of foreign operations where the functional currency is the same as that of the parent 599 24.10 Granby Ltd illustration 599 24.11 The use of a presentation currency other than the functional currency 606 24.12 Granby Ltd illustration continued 607 24.13 Implications of IAS 21 608 Summary 609 Review questions 609 Exercises 609 References 612 PART 5 INTERPRETATION 613 25 Earnings per share 615 25.1 Introduction 615 25.2 Why is the earnings per share figure important? 615 25.3 How is the EPS figure calculated? 616 25.4 The use to shareholders of the EPS 617 25.5 Illustration of the basic EPS calculation 618 25.6 Adjusting the number of shares used in the basic EPS calculation 619 25.7 Rights issues 621 25.8 Adjusting the earnings and number of shares used in the diluted EPS calculation 626 25.9 Procedure where there are several potential dilutions 629 25.10 Exercise of conversion rights during financial year 630 25.11 Disclosure requirements of IAS 33 631 25.12 The Improvement Project 633 Summary 634 Review questions 634 Exercises 636 References 641 26 Cash flow statements 642 26.1 Introduction 642 26.2 Development of cash flow statements 642 26.3 Applying IAS 7 (revised) Cash Flow Statements 643 26.4 IAS 7 (revised) format of cash flow statements 645 26.5 Consolidated cash flow statements 649 26.6 Analysing a cash flow statement 652 26.7 Critique of cash flow accounting 654 Summary 656 Review questions 657 Exercises 658 References 663 27 Review of financial ratio analysis 664 27.1 Introduction 664 27.2 Accounting ratios and ratio analysis 665 27.3 Six key ratios 666 27.4 Description of the six key ratios 668 27.5 Description of subsidiary ratios 670 27.6 Application of pyramid of ratios to JD Wetherspoon pic 677 27.7 Segmental analysis 679 27.8 Inter-firm comparisons and industry averages 685 27.9 Ensuring true inter-firm comparisons 686 27.10 World Wide Web pages for company information 689 27.1 I Non-financial ratios 690 27.12 Interpretation problems when using ratios and consolidated financial statements 691 Summary 693 Review questions 693 Exercises 694 References 704 28 Trend analysis and multivariate analysis 706 28.1 Introduction 706 28.2 Horizontal analysis between two periods 706 28.3 Trend analysis over a series of periods 708 28.4 Historical summaries 710 28.5 Vertical analysis - common size statements 710 28.6 Multivariate analysis - Z-scores 713 28.7 H-scores 715 28.8 A-scores 716 28.9 Combining cash flow and accrual data 717 28.10 Accounting polices 717 28.1 I Balanced scorecards 718 28.12 Valuing shares of an unquoted company - quantitative process 719 28.13 Valuing shares of an unquoted company - qualitative process 722 28.14 Shareholder value analysis (SVA) 723 28.15 Measuring and reporting values in the annual report 724 28.16 Shareholder information needs 729 28.17 Professional risk assessors 731 28.18 Aggressive earnings management 734 28.19 Impact of differences between IFRSs and national standards on trend analysis 735 Summary 736 Review questions 736 Exercises 738 References 747 29 An introduction to Financial Reporting on the Internet 748 29.1 Introduction 748 29.2 What is XBRL? 749 29.3 What XBRL is not 752 29.4 How can it be used? 753 29.5 What is needed to use XBRL? 755 29.6 Progress of XBRL development 756 29.7 Companies currently using XBRL 758 Summary 759 Review questions 759 Exercises 760 Bibliography 761 PART 6 ACCOUNTABILITY 763 30 Corporate governance 765 30.1 Introduction 765 30.2 The need for corporate governance guidelines 765 30.3 Corporate governance in different countries 766 30.4 Corporate governance requirements 768 30.5 UK Voluntary Code - The Cadbury Report 770 30.6 The Greenbury Report 772 30.7 The Hampel Report 772 30.8 The Higgs Report 773 30.9 The Smith Report 776 30.10 The Combined Code 777 30.11 Directors remuneration 777 30.12 Directors remuneration - illustration from the Annual Report of Diageo pic 781 30.13 Directors remuneration - conclusion 791 30.14 Relations with shareholders 791 30.15 Institutional investors 791 30.16 The Myners Report 792 30.17 Corporate governance - directors remuneration summary 794 30.18 Auditors 795 Summary 804 Review questions 804 Exercises 806 References 809 31 Environmental and social reporting 81 I 31.1 Introduction 81 I 3 1.2 Accountants role in a capitalist industrial society 811 31.3 Sustainability 812 31.4 Background to companies reporting practices 813 31.5 European Commission recommendations for disclosures in annual accounts 814 31.6 Evolution of stand-alone environmental reports 816 31.7 International charters and guidelines 817 31.8 Economic consequences of environmental reporting 821 31.9 Summary on environmental reporting 821 31.10 Environmental auditing: international initiatives 822 31.11 The activities involved in an environmental audit 823 31.12 Concept of social accounting 826 31.13 Background to social accounting 827 31.14 Corporate social responsibility 831 31.15 Need for comparative data 832 31.16 International initiatives towards triple bottom line reporting 834 Summary 837 Review questions 837 Exercises 839 References 845 Bibliography 846 32 Ethics for accountants 848 32.1 Introduction 848 32.2 The nature of business ethics 848 32.3 Ethical codes for businesses 850 32.4 The background to business ethics 852 32.5 The role of ethics in modern business 854 32.6 The role of professional accounting ethics 857 32.7 The role of the accountant as guardian of business ethics 862 32.8 Growth of voluntary standards 863 32.9 Conflict between Codes and Targets 866 Summary 866 Review questions 867 References 869 Bibliography 869 Appendix: Outline solutions to selected exercises 871 Index 879
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genre	(DE-588)4006432-3 Bibliografie gnd-content
genre_facet	Bibliografie
id	DE-604.BV035060751
illustrated	Not Illustrated
indexdate	2024-12-20T13:19:11Z
institution	BVB
isbn	9780273712312
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-016729263
oclc_num	137221488
open_access_boolean
owner	DE-91 DE-BY-TUM DE-703 DE-384
owner_facet	DE-91 DE-BY-TUM DE-703 DE-384
physical	XXIV, 889 S.
publishDate	2008
publishDateSearch	2008
publishDateSort	2008
publisher	Financial Times Prentice Hall
record_format	marc
spellingShingle	Elliott, Barry Elliott, Jamie Financial accounting and reporting Accountancy gtt Financiële verslaglegging gtt Accounting Financial statements Accounting Problems, exercises, etc. Finanzbuchhaltung (DE-588)4113562-3 gnd
subject_GND	(DE-588)4113562-3 (DE-588)4006432-3
title	Financial accounting and reporting
title_auth	Financial accounting and reporting
title_exact_search	Financial accounting and reporting
title_full	Financial accounting and reporting Barry Elliott and Jamie Elliott
title_fullStr	Financial accounting and reporting Barry Elliott and Jamie Elliott
title_full_unstemmed	Financial accounting and reporting Barry Elliott and Jamie Elliott
title_short	Financial accounting and reporting
title_sort	financial accounting and reporting
topic	Accountancy gtt Financiële verslaglegging gtt Accounting Financial statements Accounting Problems, exercises, etc. Finanzbuchhaltung (DE-588)4113562-3 gnd
topic_facet	Accountancy Financiële verslaglegging Accounting Financial statements Accounting Problems, exercises, etc. Finanzbuchhaltung Bibliografie
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016729263&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT elliottbarry financialaccountingandreporting AT elliottjamie financialaccountingandreporting

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