Global financial accounting and reporting: principles and analysis. /
Peter Walton, Walter Aerts
- 2nd ed.
- Andover, Hampshire: Cengage Learning, 2009.
- xviii, 521 p.: ill.;
Includes index.
Contents: Financial reporting and regulation -- Accounting and accountants -- Measurement concepts and the balance sheet equation -- Accruals accounting -- Non-current assets and depreciation -- Refining the accounting system -- Preparing financial statements -- A framework for interpretation -- Financial statement analysis -- Statement of cash flows -- The annual report -- Group financial statements-- Operating segments and foreign operations -- Issues in financial reporting by multinationals -- International taxation -- Auditing and corporate governance -- Financial statement analysis -- IFRS and the future --