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Corporate Financial Reporting: A Global Perspective, by Herve Stolowy, Michel J. Lebas
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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. Student bodies are now real melting pots of cultures. English has become the lingua franca of business for most MBA and many undergraduate students. More and more business programs are taught in part or completely in International English. 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.
- Sales Rank: #10470803 in Books
- Published on: 2002-05-02
- Original language: English
- Number of items: 1
- Dimensions: 1.33" h x 7.18" w x 9.92" l, 1.10 pounds
- Binding: Paperback
- 624 pages
Most helpful customer reviews
2 of 2 people found the following review helpful.
clearest book on financial accounting in the market
By A Customer
This book is ideal for managers of internationally oriented businesses who want to get a grip of the financial accounting statements produced by accountants and auditors.
The positive message that the authors send out is that accounting is not that difficult. This book is clear in its structure and language. The reader is gently taken by the hand and shown how to dissect any financial report, whatever its underlying accounting methods.
Readers have to be aware that because of its international perspective, the prime focus is on analysis and not on writing a financial statement.
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