Global Financial Accounting and Reporting pdf epub mobi txt 电子书 下载 2026

Description

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.

Features

* The book takes a "user" perspective and is written in accessible English. "User" in this context means anyone who needs to read and understand the basics of accounting information, as opposed to actually preparing accounting information.

* The book teaches the basics of double entry through journal entries.

* The book adopts the Euro as the standard currency used for pedagogic examples and questions

* The book gives in-depth coverage of financial accounting

* The user approach is reinforced by including a Part containing three chapters on financial statement analysis, and a chapter on advanced aspects of financial statement analysis.

* Includes coverage of topics not commonly found in introductory texts, but necessary for an international approach, including: control and audit; foreign operations; fair value accounting; international taxation; auditing and corporate governance.

* The book takes an international approach, based on globalisation of the world economy, the new international financial reporting regime and references to the accounts of well-known European companies reporting in IFRS.

* The book does not go into detailed prescriptions of IFRS (international financial reporting standards) as this is beyond the scope of an introductory book.

Table of contents

PART 1 The Accounting and Business Environment

1.Financial reporting and regulation

2.Accounting and accountants

PART 2 Basic Financial Statements

3. Overall Framework of concepts and assumptions

4.Measurement concepts and the balance sheet equation

5.Accruals accounting

6.Fixed assets and depreciation

7. Equity and Liabilities

8.Preparing financial statements

9.Presentation of financial statements

PART 3 An Introduction to Financial Statement Analysis

10.A framework for interpretation

11. Financial statement analysis I

12. Cash flow statements

PART 4 The Financial Statements of International Companies

13. Business Combinations

14. Group accounting

15. Foreign operations

16. Issues in financial reporting

17. Fair value accounting and related disclosure issues

18. International taxation

19. Auditing and corporate governance

PART 5 Advanced Financial Statement Analysis

20. Financial statement analysis II

21. A Stock Market View on Corporate Performance and Business Valuation

Answers to Selected Questions and Assignments