Global Financial Accounting and Reporting

Global Financial Accounting and Reporting

Global Financial Accounting and Reporting is a European-focused introductory financial accounting textbook for students encountering the subject for the first time at MBA and Masters level. Structured around European IFRS, the second edition of this text has been fully updated to cover recent changes to reporting standards and provides a concise and accessible guide to international financial reporting, heavily-supported by real-world examples from multinational company accounts.

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Inhaltsangabe

Part 1. The 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.