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Fin Hamilton
Lin Tozer
Les Armstrong

This textbook is designed as a one-semester introduction to financial accounting practice for intending accounting majors. It stresses the business and professional contexts of accounting and their impact on the selection of appropriate accounting policies for general-purpose financial statements.

The book introduces students to conceptual frameworks and considerations of ethical judgement, and requires them to think about the issues of recognition, measurement and disclosure as constituting an integral part of the recording and reporting processes.

Outlines the challenges currently facing accountants. The authors cite real life examples and pose ethical dilemmas in order to consolidate the theme of ethical and professional judgement that recurs throughout the book.

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  • Seller location: Upper Hutt City, Wellington, NZ

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