<p>Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a Â"userÂ" rather than Â"preparerÂ" perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the Â"answerÂ" prescribed in their country of study. This book provides that modern global perspective. Financial Accounting and Reporting has four key strengths. It takes a Â"userÂ" perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive a-national approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend towards harmonized international reporting.</p>

Financial Accounting and Reporting: A Global Perspective

Business & Money

Stolowy, Hervé

Lebas, Michel

Ding, Yuan

Finance

Cengage Learning College

Lebas, Michel J.

Cengage Learning Business Press

Financial Accounting and Reporting courses today need to recognize both the diversity of national traditions and the trend towards accounting harmonization. The profile of students in Financial Accounting courses in European and international business programs is changing. Student bodies are now real melting pots of cultures. English has become the lingua franca of business for most MBA and many undergraduate students. More and more business programs are taught in part or completely in International English. Students today need to be trained to appreciate, understand and analyze a variety of Accounting and Reporting problems from a theoretical and pragmatic point of view, rather than just memorize the local regulatory solution prescribed in one given country or context. Corporate Financial Reporting: A Global Perspective provides an introduction to financial accounting for todayÂ's international business student. It provides a user perspective. Financial Accounting and Reporting is a universal knowledge base required from all students intending to become economic actors. Whether they will use accounting and financial information as internal managers or executives, or as external users (investors, credit analysts, etc.) they will need to interpret accounting data. Rather than providing a regulatory solution to a reporting or measurement issue, Corporate Financial Reporting examines the economic logic of the problem and identifies generic possible solutions and shows the impact each might have on a companyÂ's or decision makerÂ's decisions. Rather than adopting a Â'nationalÂ' approach to accounting issues, Corporate Financial Reporting offers an international perspective, guiding students through IAS, US GAAP and different local standards where they provide an interesting and relevant lesson.

Corporate Financial Reporting: A Global Perspective

Comptabilité et analyse financière: Une perspective globale

Paugam, Luc

Langlois, Georges

Accounting

EMS GEODIF

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