Global Financial Accounting and Reporting: Principles and Analysis

Global Financial Accounting and Reporting: Principles and Analysis is a comprehensive and well-illustrated textbook that covers all important topics in introductory financial accounting, taking a global approach and using extracts from the latest IFRS Standards and real company report data.

Format: Paperback / softback
Length: 520 pages
Publication date: 03 March 2020
Publisher: Cengage Learning EMEA

Global Financial Accounting and Reporting: Principles and Analysis remains an invaluable resource for undergraduate, postgraduate, and MBA students of introductory financial accounting. Comprehensive and well-illustrated, it covers all the important topics without being too technical and adopts a truly international approach. By utilizing extracts from the latest IFRS Standards and real company report data, this book takes a global approach, providing students with direct exposure to contemporary reports and financial statements.

The book is divided into four parts, each focusing on a specific aspect of financial accounting and reporting. The first part provides an overview of the global financial reporting environment, including the International Financial Reporting Standards (IFRS) and the role of the International Accounting Standards Board (IASB). It also discusses the importance of financial reporting in the context of corporate governance and the impact of global economic and financial developments on financial reporting.

The second part covers the basic principles of financial accounting, including the recording of transactions, the measurement of assets and liabilities, and the preparation of financial statements. It also introduces the concept of financial reporting standards and the criteria for selecting accounting policies and practices.

The third part explores the analysis of financial statements, including the interpretation of income statements, balance sheets, and cash flow statements. It also covers the use of financial ratios and other analytical tools to assess the financial performance and liquidity of companies.

The fourth part focuses on the reporting of non-financial information, including environmental, social, and governance (ESG) reporting. It discusses the importance of ESG reporting in the context of corporate social responsibility and the challenges and opportunities associated with it.

Throughout the book, real-life examples and case studies are used to illustrate the practical application of financial accounting and reporting principles. These examples are drawn from a wide range of industries and countries, providing students with a global perspective on financial reporting.

In conclusion, Global Financial Accounting and Reporting: Principles and Analysis is a comprehensive and well-illustrated textbook that provides students with a solid foundation in financial accounting and reporting. It adopts a global approach, covering all the important topics without being too technical and providing direct exposure to contemporary reports and financial statements. Whether you are an undergraduate, postgraduate, or MBA student, this book is an invaluable resource for your academic journey.

Weight: 800g
Dimension: 190 x 246 x 14 (mm)
ISBN-13: 9781473767126
Edition number: 5 ed