Global Financial Accounting and Reporting

Walter Aerts is Professor of Financial Reporting at the University of Antwerp, the Antwerp Management School, and Tilburg University. He has taught IFRS Standards for several years after a career as a financial controller in the utility sector. He has taught in several European and East Asian countries. Peter Walton is Emeritus Professor of Accounting at The Open University and at the ESSEC Business School. He is a Chartered Certified Accountant and worked for British and French multinationals before becoming a researcher and journalist. He has taught in France, Switzerland, the USA and the UK.

• Part 1The accounting and business environment1Financial reporting and regulation2Accounting and accountantsPart 2Basic financial statements3Accounting concepts and the balance sheet equation4Accrual accounting5Non-current assets and depreciation6Refining the accounting system7Preparing financial statementsPart 3An introduction to financial statement analysis8A framework for interpretation9Financial statement analysis I10Statement of cash flowsPart 4The financial statements of multinational companies11The annual report12Consolidated financial statements13Operating segments and foreign operations14Issues in financial reporting by multinationals15International taxation16Auditing and corporate governancePart 5Advanced financial statement analysis17Financial statement analysis II18IFRS and the futureFurther readingIndex