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  <titleInfo>
    <title>Global financial accounting and reporting: principles and analysis</title>
  </titleInfo>
  <name type="personal">
    <namePart>Walton, Peter</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  <name type="personal">
    <namePart>Aerts, Walter</namePart>
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  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
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    <place>
      <placeTerm type="text">Andover, Hampshire</placeTerm>
    </place>
    <publisher>Cengage Learning</publisher>
    <dateIssued>2009</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xviii, 521 p.: ill.;</extent>
  </physicalDescription>
  <tableOfContents>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 -- 

</tableOfContents>
  <note type="statement of responsibility">Peter Walton, Walter Aerts</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting -- Standards</topic>
  </subject>
  <subject>
    <topic>Financial statements</topic>
    <topic> Standards</topic>
  </subject>
  <subject>
    <topic>Comparative accounting</topic>
  </subject>
  <subject>
    <topic>International business enterprises -- Accounting. </topic>
  </subject>
  <classification authority="lcc">HF5626.W23</classification>
  <identifier type="isbn">9781408017722</identifier>
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    <recordCreationDate encoding="marc">120530</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210721093436.0</recordChangeDate>
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