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Global Financial Accounting and Reporting

Principles and Analysis

Walter Aerts, Peter Walton (Autoren)

Buch | Softcover

520 Seiten

2020 | 5th edition
Cengage Learning EMEA (Verlag)
978-1-4737-6712-6 (ISBN)

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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.

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. 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.

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

Erscheinungsdatum	18.03.2020
Verlagsort	London
Sprache	englisch
Maße	190 x 16 mm
Gewicht	860 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-4737-6712-1 / 1473767121
ISBN-13	978-1-4737-6712-6 / 9781473767126
Zustand	Neuware