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Global Financial Accounting and Reporting

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dc.contributor.author Aerts, Walter
dc.contributor.author Walton, Peter
dc.date.accessioned 2019-04-18T10:22:28Z
dc.date.available 2019-04-18T10:22:28Z
dc.date.issued 2013
dc.identifier.citation Linden Harris en_US
dc.identifier.isbn 978-1-4080-6286-9
dc.identifier.uri http://hdl.handle.net/123456789/1123
dc.description The book does not situate itself in an individual national context. It uses International Financial Reporting Standards (IFRS) as its basis, and reflects, therefore, the rules followed by nearly all European listed companies and by an increasing number of Asian, African and American (non-US) companies. We also try to keep up with current IFRS terminology (e.g. statement of financial position, statement of profit or loss (and other comprehensive income)) in order to be consistent with the IFRS extracts used in our book. en_US
dc.description.abstract This book was conceived as a support for courses whose objective is to provide students with a working understanding of financial statements and the meaning of accounting numbers. Our intention is to place reporting in its business context, and to make it clear to managers how accounting reflects their work. We also aim to teach the conceptual foundation of accounting and how this translates into the financial statements of businesses. The book is aimed at future users of accounting information–managers and analysts – not at future auditors or accountants en_US
dc.language.iso en en_US
dc.publisher Andrew Ashwin en_US
dc.subject Finance en_US
dc.title Global Financial Accounting and Reporting en_US
dc.title.alternative Principles and Analysis en_US
dc.type Book en_US


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