Corporate Financial Accounting and Reporting

Tim Sutton

722 pages, parution le 11/12/2003 (2^eme édition)

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Résumé

The aim of Corporate Financial Accounting and Reporting is to help current and future managers gain a thorough understanding of companies' published financial reports. The book takes an international perspective- international accounting practices are described and illustrated throughout the text. The new edition has been thoroughly revised and updated to incorporate changes in International Accounting Standards.

The text is divided into three parts. The first part covers the foundations of accounting and introduces students to the main financial statements. The second part looks at the components of financial statements in more depth while the third part explores how investors analyse financial statements.

Key Features

Comprehensive coverage- includes some topics which do not usually appear in introductory texts and explains others in more detail than is customary.
Clarity- the book is suitable for a range of students from around the world and has been extensively class tested in Europe.
International approach- covers the most common accounting practices in the financial statements of both European and non-European companies as well as relevant EU and IAS requirements.

New to second edition

Thoroughly revised to incorporate changes in IAS.
Legal, tax and regulatory frameworks have all been updated.
Boxed material is included which broadens the discussion in the text and also introduces students to ideas from recent academic research.

Corporate Financial Accounting and Reporting is designed for international MBA programmes and specialist postgraduate programmes in international business/finance in Europe. It can also be used in international business programmes at the undergraduate level.About the author

Financial Accounting- An Overview
Part I- Foundations
- The Balance Sheet- a Financial Picture of the Firm
- The Income Statement
- Accounting Records- Structure and Terminology
- Accrual Adjustments & Financial Statement Preparation
- The Annual Report and Accounts
Part II- The House of Accounting
- Key Conceptual Issues in Financial Accounting
- Fixed Assets, Tangible and Intangible
- Inventories
- Recognition of Revenue and Valuation of Receivables
- Liabilities, On and Off Balance Sheet
- Shareholders' Equity
- Financial Investments
- Equity Accounting and Consolidations
- Transactions and Operations in Foreign Currencies
- Employment Costs
- Accounting for Corporate Income Taxes
Part III- Perspectives
- The Cash Flow Statement Revisited
- Financial Statement Analysis- Basic Framework
- Financial Statement Analysis- Extensions

L'auteur - Tim Sutton

is visiting Professor of Accounting at IESE Business School in Barcelona. He has held teaching appointments in European and North American business schools, including Kellogg in the USA and Insead in France. A chartered accountant, he has UK undergraduate and postgraduate degrees and a doctorate from the USA. His teaching experience has been across undergraduate, postgraduate and executive development programmes and he has published research in leading academic journals.

Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Tim Sutton
Parution	11/12/2003
Édition	2^eme édition
Nb. de pages	722
Format	19 x 24,5
Couverture	Broché
Poids	1410g
Intérieur	Noir et Blanc
EAN13	9780273676201
ISBN13	978-0-273-67620-1