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Description of the book - Financial Accounting A Managerial Perspective

This widely adopted, highly acclaimed and systematically organized text, now in its Fourth Edition, has proved to be an invaluable asset to the student community. It gives an indepth analysis of the principles of Financial Accounting and is characterized by its simplicity of style. While the text continues to emphasize the principles and the why of accounting, what distinguishes the Fourth Edition is that it is based on International Financial Reporting Standards (IFRS) and Ind AS, the converged Indian Accounting Standards. What’s New to This Edition : IFRS Impact, a new section that explains how accounting will change in India due to the convergence of Indian Accounting Standards with global standards. A new chapter on Investments that deals with fair value accounting, consolidated financial statements, joint ventures and associates. New Cases on: • SATYAM COMPUTER SERVICES • MICHAEL JACKSON • LEHMAN BROTHERS • ICICI BANK • BARCLAYS PLC • JET AIRWAYS • CITIGROUP • KINGFISHER AIRLINES • TATA MOTORS • UNICREDIT • TATA CONSULTANCY SERVICES These and other cases reinforce the text and show their relevance to the real world of business. Scanning the Annual Report, a new section with chapter-specific questions related to Hindustan Unilever Ltd. (HUL), improves skills in analysis and interpretation of financial statements. New Interactive Study Guide (to be given in the book’s website) provides extensive support in solving problems. Besides, box items such as Handhold, Decision-making, Debate, Research Projects, Law, Indian Accounting Survey and International Accounting Survey make this text highly practical and illustrative. The new edition is substantially revised and fully updated. It is a happy fusion of principles and practice and is a must read for the students of management and accounting. In addition, anyone who is acquainted with business and wants to understand and analyze financial statements will find reading the text extremely useful and amply rewarding. Extensive teaching resources are given in the book’s website www.phindia.com/narayanaswamy4e to make the students understand the subject better.

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