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.

Features

• Based on International Financial Reporting Standards and International Accounting Standards, the text delivers essential information on global standards for students.
• Extracts from the company reports from a range of international blue-chip companies provides students with real-world examples enabling them to relate theory to practice.
• ‘Between the Lines’ boxed features delve deeper into the analysis and encourage students to build their knowledge further.
• Assignment Questions test comprehension at chapter level (with answers provided on the lecturers’ side of the companion website) and gives students detailed assessment.