Global Financial Accounting and Reporting : Principles and Analysis （5TH）

Aerts, Walter/ Walton, Peter

Cengage Learning EMEA（2020/03発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 520 p.
• 言語 ENG
• 商品コード 9781473767126
• DDC分類 657.96

Full Description

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.

Contents

Part 1 The accounting and business environment
1 Financial reporting and regulation
2 Accounting and accountants
Part 2 Basic financial statements
3 Accounting concepts and the balance sheet equation
4 Accrual 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 Consolidated financial statements
13 Operating segments and 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
Further reading
Index