Hervé Stolowy Bücher

Now in its third edition, this respected and widely used book provides an essential introduction to financial accounting and reporting for today's international business student. Written very much from the user' rather than the preparer' accounting perspective, the book is ideally suited to international business and accountancy students. It offers a non-prescriptive a-national' approach, together with an excellent understanding of comparative differences in accountancy practices. The authors provide clear and comprehensive guidance to all the complex concepts and issues in accounting (including double-entry bookkeeping), together with explanation of the more technical aspects of accounting transactions. The book is highly international in focus, being based on IFRS GAAP but also using lots of real-life company accounts from a wide range of worldwide companies as examples, to enable students to see how the issues appear in practice.

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 A Global Perspective provides an introduction to financial accounting for todayÂ'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 companyÂ's or decision makerÂ's decisions. Rather than adopting a Â'nationalÂ' 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.