Peter Walton, Walter Aerts

Global Financial Accounting and Reporting

Principles and Analysis

• Broschiertes Buch

Produktbeschreibung

Global Financial Accounting and Reporting 4e 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 book is global in its approach. It uses IFRS 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.

Produktdetails

• Verlag: Cengage Learning EMEA
• 4. Aufl.
• Seitenzahl: 608
• Erscheinungstermin: 1. Februar 2018
• Englisch
• Abmessung: 245mm x 190mm x 17mm
• Gewicht: 804g
• ISBN-13: 9781473729520
• ISBN-10: 1473729521
• Artikelnr.: 47959370

Autorenporträt

Walton, Peter
Peter Walton is Emeritus Professor of Accounting at The Open University and at the ESSEC Business School. 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.

Aerts, Walter
Walter Aerts is Professor of Financial Reporting at the University of Antwerp, the Antwerp Management School, and Tilburg University. He has taught IFRS Standards for several years after a career as a financial controller in the utility sector. He has taught in several European and East Asian countries.

Inhaltsangabe

Part 1 The accounting and business environment1 Financial reporting and regulation2 Accounting and accountantsPart 2 Basic financial statements3 Accounting concepts and the balance sheet equation4 Accrual accounting5 Non-current assets and depreciation6 Refining the accounting system7 Preparing financial statementsPart 3 An introduction to financial statement analysis8 A framework for interpretation9 Financial statement analysis I10 Statement of cash flowsPart 4 The financial statements of multinational companies11 The annual report12 Consolidated financial statements13 Operating segments and foreign operations14 Issues in financial reporting by multinationals15 International taxation16 Auditing and corporate governancePart 5 Advanced financial statement analysis17 Financial statement analysis II18 IFRS and the futureFurther readingIndex