Financial Accounting. A Global Perspective

  • ID: 2241818
  • Book
  • Region: Global
  • 800 Pages
  • John Wiley and Sons Ltd
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The trend towards globalization has been accompanied by efforts to harmonize international accounting standards. The aim of harmonisation is to create a unified set of accounting rules or standards that are used and understood throughout the world.

Financial Accounting: A Global Approach has been written for students taking an introductory course in financial accounting and is one of the first texts to fully incorporate the International Financial Reporting Standards (IFRS), whilst acknowledging the plethora of other standards used worldwide today. An experienced teacher with students in the US, Dubai and Hong Kong, Rod Monger sets out to guide and assist the student reader to understand the complex nature of the global accounting system.

Students from anywhere in the world will find this text offers a very clear pedagogical framework with sound learning outcomes. Each chapter is structured around a rich source of learning tools, including:

On Your Own short practice questions at the start of each chapter

Graphic illustrations used wherever visual learning can help

Application Exercises and Problems and Terminology Practice quizzes – at the end of each chapter

Case Analyses all chapters use case material to extend and enrich learning

At <a href="[external URL] can access more leaning tools such as quizzes and audio demos of worked examples at the companion website. Instructors can access a rich set of teaching tools including an Instructor s Manual, PowerPoint slides, extensive Test Bank and additional Case Studies.
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Preface.

About the author.

PART I. UNDERSTANDING FINANCIAL REPORTS.

1. The Financial Accounting Reporting System.

2. Accounting Standards and Ethics.

3. The Financial Statements.

PART II. PREPARING THE FINANCIAL STATEMENTS.

4. The Accounting Process.

5. Accrual and Closing.

6. Accounting Information Systems.

PART III. REPORTING FINANCIAL POSITION.

7. Non–Financial Assets.

8. Financial Assets and Liabilities.

9. Equity.

PART IV. REPORTING CHANGES IN FINANCIAL POSITION.

10. Equity Changes.

11. Cash Flows.

PART V. PRESENTING AND EVALUATING FINANCIAL STATEMENTS.

12. Comparability and Consistency.

13. Assurance Systems.

Glossary.

References.

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Rod Monger
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