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Global Financial Accounting and Reporting: Principles and Analysis Paperback – 1 Jan 1980

4.2 out of 5 stars 8 customer reviews

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Product details

  • Paperback: 510 pages
  • Publisher: Cengage Learning EMEA; 3 edition (1 Jan. 1980)
  • Language: English
  • ISBN-10: 1408062860
  • ISBN-13: 978-1408062869
  • Product Dimensions: 18.8 x 1.6 x 24.5 cm
  • Average Customer Review: 4.2 out of 5 stars 8 customer reviews
  • Amazon Bestsellers Rank: 486,679 in Books (See Top 100 in Books)
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Product description


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.

About the Author

Walter Aerts is Professor of Financial Reporting at the University of Antwerp, the Antwerp Management School and Tilburg University. He has taught IFRS for several years after a career as a financial controller in the utility sector. He has taught in several European and East Asian countries.

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