Now in its third edition, this respected and widely used book
provides an essential introduction to financial accounting and
reporting for today s international business student.
Written very much from the user rather than the preparer accounting
perspective, the book is ideally suited to international business
and accountancy students. It offers a non-prescriptive a-national
approach, together with an excellent understanding of comparative
differences in accountancy practices. The authors provide clear and
comprehensive guidance to all the complex concepts and issues in
accounting (including double-entry bookkeeping), together with
explanation of the more technical aspects of accounting
The book is highly international in focus, being based on IFRS GAAP
but also using lots of real-life company accounts from a wide range
of worldwide companies as examples, to enable students to see how
the issues appear in practice.
User-friendly tables, figures, and diagrams are extensively used
throughout the commentary, to facilitate students clear
understanding of accountancy issues, and specific assignments are
given at the end of every chapter (with solutions at the back) to
aid rapid and independent learning.
A free Companion Website accompanies the book, providing both
students and instructors with a wide selection of enriched