Global Financial Accounting and Reporting: Principles and Analysis

Front Cover
Cengage Learning EMEA, 2006 - Business & Economics - 493 pages
0 Reviews
An introductory financial accounting book for non-specialists, aimed at courses requiring a non-domestic approach to accounting. The book is international in approach and based on the new IFRS GAAP regime for listed European companies (which came into effect in 2005). The book gives students direct exposure to definitions of assets, liabilities and equity and other elements of the IASB-framework. The textbook uses IFRS-boxes with definitions and specific rules; gives updating references to IFRS-standards (reference boxes); is rich in diagrams and graphics; and uses the Euro as the currency in the examples and text. It consistently uses IFRS-terminology and examples and cases based on real-world companies, mainly from Europe.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

I
3
Measurement concepts and the balance sheet
57
The basics of accounting measurement
68
Conventional measurement bases
75
The IASB definition and recognition criteria of elements of
87
Accruals accounting
95
Fixed assets and depreciation
128
Refining the accounting system
163
Cash flow statements
259
The annual report
295
Group financial statements
303
Foreign operations
342
Issues in financial reporting by multinationals
377
International taxation
406
Auditing and corporate governance
424
Financial statement analysis II
443

Preparing financial statements
193
A framework for interpretation
213
Financial statement analysis I
228
Accounting values and reporting
469
Index
485
Copyright

Other editions - View all

Common terms and phrases

Bibliographic information