Title:
Global financial accounting and reporting : principles and analysis
Author:
Aerts, Walter, author.
ISBN:
9781408062869
Personal Author:
Edition:
Third edition.
Physical Description:
xvi, 510 pages : illustrations (colour) ; 25 cm
General Note:
Previous edition: 2009.
Contents:
pt. 1. The accounting and business environment. Financial reporting and regulation -- Accounting and accountants -- pt. 2. Basic financial statements. Measurement concepts and the balance sheet equation -- Accruals accounting -- Non-current assets and depreciation -- Refining the accounting system -- Preparing financial statements -- pt. 3. An introduction to financial statement analysis. A framework for interpretation -- Financial statement analysis I -- Statement of cash flows -- pt. 4. The financial statements of multinational companies. The annual report -- Consolidated financial statements -- Operating segments and foreign operations -- Issues in financial reporting by multinationals -- International taxation -- Auditing and corporate governance -- pt. 5. Advanced financial statement analysis. Financial statement analysis II -- IFRS and the future.
Abstract:
Uses International Financial Reporting Standards as its basis and so reflects the rules followed by nearly all European listed companies and by an ever-increasing number of firms worldwide. This book is aimed at future users of accounting information such as managers and analysts. It is suitable for use at the MBA level.
Added Author: