Global financial accounting and reporting : principles and analysis
Author(s)
Bibliographic Information
Global financial accounting and reporting : principles and analysis
Cengage Learning, c2013
3rd ed
Available at 15 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
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  United States of America
Note
Includes bibliographical references (p. 492-494) and index
Description and Table of Contents
Description
Global Financial Accounting and Reporting 3e provides a complete companion to financial accounting that takes management students with no previous knowledge of accounting from the mechanics of how financial records are structured through to being able to understand and analyze published consolidated financial statements. The aim is to place financial reporting in its business context and to make it clear to aspiring managers how accounting is an integral part of understanding an enterprise. To this end this book considers how the conceptual foundations of accounting translate into the financial statements of businesses. The book is global in its approach. It 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. Global Financial Accounting and Reporting is primarily aimed at future users of accounting information such as managers and analysts. It is therefore ideal for use at MBA level. It can also be used on financial accounting modules for business students at the undergraduate level.
Table of Contents
Part 1. THE ACCOUNTING AND BUSINESS ENVIRONMENT. 1. Financial reporting and regulation. 2. Accounting and accountants. Part 2. BASIC FINANCIAL STATEMENTS. 3. Measurement concepts and the balance sheet equation. 4. Accruals accounting. 5. Non-current assets and depreciation. 6. Refining the accounting system. 7. Preparing financial statements. Part 3. AN INTRODUCTION TO FINANCIAL STATEMENT ANALYSIS 8. A framework for interpretation. 9. Financial statement analysis I. 10. Statement of Cash Flows. Part 4. THE FINANCIAL STATEMENTS OF MULTINATIONAL COMPANIES. 11. The annual report. 12. Group financial statements. 13. Foreign operations. 14. Issues in financial reporting by multinationals. 15. International taxation. 16. Auditing and corporate governance. Part 5. ADVANCED FINANCIAL STATEMENT ANALYSIS. 17. Financial statement analysis II. 18. IFRS and the future.
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