TY - BOOK AU - Monger,Rod F. TI - Financial accounting: a global approach SN - 9780470518403 (pbk.) : AV - HF5605 .M65 2010 U1 - 657 22 PY - 2010/// CY - Hoboken, N.J., Chichester PB - Wiley, John Wiley [distributor] KW - Accounting N1 - Formerly CIP; Includes bibliographical references and index; The financial accounting reporting system -- Accounting standards and ethics -- The financial statements -- The accounting process -- Accrual and closing -- Accounting information systems -- Nonfinancial assets -- Financial assets and liabilities -- Equity -- Equity changes -- Cash flows -- Comparability and consistency -- Assurance systems ER -