مكتبة جرير

‎Corporate Financial Reporting and Analysis, ‎3‎rd Edition‎

159 ر.س.
شامل ضريبة القيمة المضافة

‎Corporate Financial Reporting and Analysis, ‎3‎rd Edition‎

Paperback
159 ر.س.
شامل ضريبة القيمة المضافة
وحدة البيع: Each
رقم الصنف 412988 رقم المنتج 9781118470558
المؤلف: David Young
تاريخ النشر: ‎2013‎‎
تصنيف الكتاب: الادارة والأعمال,
عدد الصفحات: 480 Pages
الصيغة: Paperback
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    Corporate Financial Reporting and Analysis, 3rd Revised edition--------------------------------------------------The authors chose the term 'global' for the book's title to conveythe idea that the book is truly global in its coverage. What distinguishesthis book from others in financial accounting and corporate financialreporting is the seamless way it approaches the world's two dominantaccounting regimes: US Generally Accepted Accounting Principles (GAAP)and International Financial Reporting Standards (IFRS). The tendencyin the field is to present the material from a US GAAP perspective,with some discussion, usually at the end of the chapter, on financialreporting practices under IFRS and how they might differ from thoseof GAAP on the chapter topic. Or, when the book is written from anIFRS perspective, US GAAP is ignored entirely. The problem with thislatter approach is that at least 40% of the world's total stock marketcapitalization is accounted for by companies reporting under US GAAP.Meanwhile, more than half is accounted for by IFRS. Investors in theglobal capital markets cannot neglect either of these two approaches.The world will have one dominant accounting regime some day, but forthe foreseeable future, we are left with two distinctive, though increasinglyoverlapping, sets of standards. The challenge is to integrate theseapproaches in such a way that critical differences are addressed, butin a way that is accessible to the reader.

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