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Business, Accounting & Vocational: Textbooks & Study Guides
Place of Publication
Country of Publication
Cengage Learning EMEA
Table Of Contents
Part 1 The accounting and business environment 1 Financial reporting and regulation 2 Accounting and accountants Part 2 Basic financial statements 3 Accounting concepts and the balance sheet equation 4 Accrual 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 Consolidated financial statements 13 Operating segments and 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 Further reading Index
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.