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ISBN 13: |
978-013-123-450-5 |
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ISBN 10: |
013-123-450-1 |
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Authors: Walter T Harrison, Jr.
Charles T. Horngren
Zubaidah Bte Ismail
Chng Chee Kiong
Fazilah Samad
Mak Yuen Teen
Copyright:
2005
No. of Pages:
792
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Financial Reporting has undergone fundamental changes in recent years, with
increasing departures from the historical cost model of accounting towards
fair value accounting. New and revised international accounting standards
have been issued by the International Accounting Standards Board (IASB) at a
rapid rate over the past few years. With both Singapore and Malaysia aiming
for full convergence with these international accounting standards,
significant changes have taken place in accounting standards in Singapore
and Malaysia
Financial Accounting in Singapore and Malaysia, an adaptation of the
best-selling US financial accounting textbook by Harrison and Horngren,
provides an up-to-date treatment of financial accounting based on the latest
accounting standards in Singapore and Malaysia. It is also useful in many
other countries that are basing their local accounting standards on the
international accounting standards issued by the IASB. This adaptation
preserves the many great strengths of the original textbook - clear
explanations and illustrations and a focus on concepts underlying the
technical aspects of financial accounting.
Whilst instructors teaching financial accounting in this region face the
constant problem of explaining local practices that are different from those
described in standard accounting textbooks, the good news here is that all
the local authors for this textbook have considerable experience teaching
this subject to undergraduate and MBA students at reputable tertiary
institutions in Singapore and Malaysia for many years and are therefore in
an excellent position to produce a book that is relevant and interesting to
local students and instructors. Indeed, many examples of well-known
Singapore and Malaysia companies have been included in the discussion of
accounting treatments and in the exercises and problems.
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