Global financial accounting and reporting : principles and analysis

著者

書誌事項

Global financial accounting and reporting : principles and analysis

Walter Aerts, Peter Walton

Cengage Learning, c2020

5th ed

大学図書館所蔵 件 / 全4件

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注記

Includes bibliographical references (p. 489-491) and index

内容説明・目次

内容説明

Global Financial Accounting and Reporting: Principles and Analysis continues to be an invaluable resource for undergraduate, postgraduate and MBA students of introductory financial accounting. Comprehensive and well-illustrated, it covers all the important topics without being too technical and takes a truly international approach. Using extracts from the latest IFRS Standards and real company report data, this book takes a global approach, giving students direct exposure to contemporary reports and financial statements.

目次

Part 1The accounting and business environment 1Financial reporting and regulation 2Accounting and accountants Part 2Basic financial statements 3Accounting concepts and the balance sheet equation 4Accrual accounting 5Non-current assets and depreciation 6Refining the accounting system 7Preparing financial statements Part 3An introduction to financial statement analysis 8A framework for interpretation 9Financial statement analysis I 10Statement of cash flows Part 4The financial statements of multinational companies 11The annual report 12Consolidated financial statements 13Operating segments and foreign operations 14Issues in financial reporting by multinationals 15International taxation 16Auditing and corporate governance Part 5Advanced financial statement analysis 17Financial statement analysis II 18IFRS and the future Further reading Index

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