"Financial Accounting and Reporting provides a comprehensive and clear introduction to financial accounting with the international user of accounts in mind. The book covers essential accounting concepts, delves deeper into major accounting topics and introduces the reader to tools for analyzing financial statements. The book enables students to understand complex accounting issues by using lots of real-life examples and exercises and it illus trates differences between IFRS and US GAAP by pointing out when the two substantially deviate,"
Associate Professor Amir Amel-Zadeh, Said Business School, University of Oxford, UK
"This new edition provides an up-to-date introduction to IFRS accounting. The material includes a wide range of real-world examples from a large variety of industries and countries. Students especially appreciate the extensive end-of-chapter material that is invaluable for their self-study."
Professor Jannis Bischof, Business School, University of Mannheim, Germany
Now in its sixth edition, Financial Accounting and Reporting: A Global Perspective can be utilized worldwide by business and management students seeking an essential introduction to the field. The
book guides the reader across the complexities of financial accounting from an international and 'user' perspective, based on the latest IFRS Standards. Its comprehensive coverage incorporates original case studies, decision-making orientation, and real financial statements from companies across the globe, maximizing topicality and relevance for a thorough understanding of real-world business.
NEW TO THIS EDITION AND KEY FEATURES
Adoption of a strong international perspective, providing you with examples from a wide range of countries and
industries to clearly reflect the onus of IFRS Standards.
Clear focus on the 'user' perspective rather than the 'preparer' perspective - in your career you will need to interpret accounting data to be able to communicate and ensure effective decision making,
Coverage on all the latest IFRS Standards' developments and terminology.
Major revision of several chapters: Chapter 6 on revenue recognition with IFRS 15 Revenue from Contracts with Customers, Chapter 10 with the revised version of IFRS 9 Financial Instruments, section devoted to leases in Chapter 12 (IFRS 16 Leases).
Update of all real-life examples, review problems and assignments.
Solutions to end-of-chapter problems now included in the book.
DIGITAL SOLUTIONS
This title is available with Mind Tap, a flexible online learning solution that provides you with all the tools you need to succeed including an interactive eReader, engaging multimedia, practice questions and revision aids.
Additional online material is available on the companion website.
Financial Accounting and Reporting: A Global Perspective is suitable worldwide for MBA, professional management and undergraduate level modules in financial accounting and reporting.
ABOUT THE AUTHORS
Hervé Stolowy, Professor of Accounting, HEC Paris, France
Yuan Ding, Vice President and Dean, Cathay Capital Chair Professor in Accounting, CEIBS (China Europe International
Business School)Shanghai, China
Luc Paugam, Associate Professor of Accounting, HEC Paris, France