Global financial accounting and reporting : principles and analysis
著者
書誌事項
Global financial accounting and reporting : principles and analysis
Cengage Learning, c2013
3rd ed
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注記
Includes bibliographical references (p. 492-494) and index
内容説明・目次
内容説明
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.
目次
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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