Global Financial Accounting and Reporting: Principles and Analysis: Principles and Analysis

Aerts, Walter; Walton, Peter

ISBN 10: 1408062860 ISBN 13: 9781408062869

Publisher: Cengage Learning EMEA, 1980

Synopsis

Global Financial Accounting and Reporting 3e provides a complete companion to financial accounting that takes management students with no previous knowledge of accounting from the mechanics of how financial records are structured through to being able to understand and analyze published consolidated financial statements. The aim is to place financial reporting in its business context and to make it clear to aspiring managers how accounting is an integral part of understanding an enterprise. To this end this book considers how the conceptual foundations of accounting translate into the financial statements of businesses. The book is global in its approach. It uses International Financial Reporting Standards as its basis and so reflects the rules followed by nearly all European listed companies and by an ever-increasing number of firms worldwide. Global Financial Accounting and Reporting is primarily aimed at future users of accounting information such as managers and analysts. It is therefore ideal for use at MBA level. It can also be used on financial accounting modules for business students at the undergraduate level.

About this title

About the Authors

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.

Peter Walton is Emeritus Professor of Accounting at the Open University, UK. He is a Chartered Certified Accountant and worked for British and French multinationals before becoming a researcher and journalist. He has taught in France, Switzerland, the USA and the UK.

Edition details

• Publisher: Cengage Learning EMEA
• Publication date: 1980
• Language: English
• ISBN 10: 1408062860
• ISBN 13: 9781408062869
• Binding: Misc. Supplies
• Edition number: 3
• Number of pages: 510