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Financial Accounting - A Global Approach
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More About This Title Financial Accounting - A Global Approach

  • English

English

Financial Accounting: A Global Approach presents accounting in a form familiar to major markets in the U.S., U.K., Japan, China, France and other countries, while unifying the material through international standards. 

The general framework for discussion starts with international issues based on the work of the International Accounting Standards Board (IASB). The text also acknowledges the plethora of standards that come from other sources and helps the reader understand the heterogeneous nature of the global accounting arena. That is what the reader, regardless of geographic location, will take from this book.  The text also includes a mixture of terminologies used in accounting, which will help the reader to develop a global accounting vocabulary.  Comprehensive case studies are embedded within the text.

  • English

English

Rod Monger currently holds a joint appointment as Associate Professor at the American University of Iraq and the Hong Kong University of Science and Technology.  He was previously on the faculty at the American University in Dubai.
  • English

English

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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