Penguin Dictionary Of Accounting 2e 2nd Christopher Nobes by Christopher Nobes 9780141025254, 0141025255 instant download after payment.

A theory is gaining ground among historians that the origins of both writing and numbering systems are closely connected to the need to keep account.
Today, as 5,000 years ago, civilization is not possible without tax, and tax is not possible without some accounting. So, for us, there is nothing as certain as death and taxes and accounting. At the Last Judgement, we shall all be called to account.
This dictionary is designed for those who read, write or speak accounting terms; for preparers of financial statements, auditors, managers, investors, students, and so on. The book’s scope is set by the territory of accountants: financial accounting (including bookkeeping and financial reporting), management accounting and control, auditing and taxation, with forays across the borders into economics, finance and law.
Increasingly, the language of accounting is English. However, the UK and US versions of many accounting terms are different. There is also the English of theInternational Accounting Standards Board (IASB). The standards of that body are used in many countries, and are compulsory for the consolidated statements of listed companies throughout the EU. This dictionary is based on UK and IASB terms (which are often the same), with frequent inclusion of, and contrast to, US
terms.