Global Financial Accounting and Reporting: Principles and Analysis

Walton, Peter and Aerts, Walter (2006). Global Financial Accounting and Reporting: Principles and Analysis. London, United Kingdom: CENGAGE Learning.

URL: http://www.cengage.co.uk/walton_aerts/

Abstract

An introductory financial accounting book for non-specialists, aimed at courses requiring a non-domestic approach to accounting. The book is international in approach and based on the new IFRS GAAP regime for listed European companies (which came into effect in 2005). The book gives students direct exposure to definitions of assets, liabilities and equity and other elements of the IASB-framework. The textbook uses IFRS-boxes with definitions and specific rules; gives updating references to IFRS-standards (reference boxes); is rich in diagrams and graphics; and uses the Euro as the currency in the examples and text. It consistently uses IFRS-terminology and examples and cases based on real-world companies, mainly from Europe.

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