Global financial accounting and reporting : principles and analysis / [printed text] / Peter Walton, Author ; Walter Aerts, Author . - London : Thomson Learning, 2006 . - 493 p. : ill (col) ; 25 cm.
ISBN : 978-1-84480-265-4

Class number:	657
Abstract:	For the modern, international approach to accounting, this is an invaluable textbook resource for all undergraduate students of business. Based on the new IFRS GAAP regime for listed European companies, this book gives students direct exposure to current examples and contemporary reports. All the pedagogical elements ensure Global Financial Accounting and Reporting: Principals and Analysis is ideal for the global 'user' of financial accounting. The textbook uses IFRS boxes with definitions and specific rules; is rich in diagrams and graphics; and uses the Euro as the main currency in the examples and text. it consistently used IFSRS terminology and examples and includes cases based on real companies, such as Nokia, Nestle and Volkswagan, making the book one of the most current and relevant on the market.
Contents note:	Part One: The accounting and business environment - 1. Finanical reporting and regulation; 2. Accounting and accountants; Part Two: Basic financial statements - 3. Measurement concepts and the balance sheet equation; 4. Accruals accounting; 5. Fixed assets and depreciation; 6. Refining the accounting systems; 7. Preparing finanial statements Part Three: An introduction to financial statement analysis - 8. A framework for interpretation; 9. Financial statement analysis I; Cash flow statements Part Four: The accounts 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 Five: Advanced financial statement analysis - 17. Financial statement analysis II; 18.Accounting values and reporting