Corporate Financial Reporting

Corporate Financial Reporting
By:"Hervé Stolowy","Michel Lebas"
Published on 2002 by 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. English has become the lingua franca of business for most MBA and many undergraduate students. 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 today'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 company's or decision maker's decisions. Rather than adopting a 'national' 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. This book has a regularly updated Companion Website containing students and lecturer resources at: www.thomsonlearning.co.uk/accountingandfinance/stolowylebas/index.htm#resources

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