Global Financial Accounting and Reporting by Walter Aerts

Global Financial Accounting and Reporting by Walter Aerts

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.

Part 1THE 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. Glossary. References. Index.

Walter Aerts is Professor of Financial Reporting at the University of Antwerp, the Antwerp Management School and Tilburg University. He has taught IFRS for several years after a career as a financial controller in the utility sector. He has taught in several European and East Asian countries. Peter Walton is Emeritus Professor of Accounting at the Open University, UK. He is a Chartered Certified Accountant and worked for British and French multinationals before becoming a researcher and journalist. He has taught in France, Switzerland, the USA and the UK.

SKU	Unavailable
ISBN 13	9781408062869
ISBN 10	1408062860
Title	Global Financial Accounting and Reporting
Author	Walter Aerts
Condition	Unavailable
Binding Type	Paperback
Publisher	Cengage Learning EMEA
Year published	2013-03-06
Number of pages	510
Cover note	Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
Note	Unavailable