Financial Accounting: A Global Perspective

The trend towards globalization has been accompanied by efforts to harmonize international accounting standards. The aim of harmonisation is to create a unified set of accounting rules or standards that are used and understood throughout the world.
Financial Accounting: A Global Approach has been written for students taking an introductory course in financial accounting and is one of the first texts to fully incorporate the International Financial Reporting Standards (IFRS), whilst acknowledging the plethora of other standards used worldwide today. An experienced teacher with students in the US, Dubai and Hong Kong, Rod Monger sets out to guide and assist the student reader to understand the complex nature of the global accounting system.
Students from anywhere in the world will find this text offers a very clear pedagogical framework with sound learning outcomes. Each chapter is structured around a rich source of learning tools, including:
On Your Own – short practice questions at the start of each chapter
Graphic illustrations – used wherever visual learning can help
Application Exercises and Problems and Terminology Practice quizzes – at the end of each chapter
Case Analyses – all chapters use case material to extend and enrich learning
At www.wileyeurope.com/college/mongerstudents can access more leaning tools such as quizzes and audio demos of worked examples at the companion website. Instructors can access a rich set of teaching tools including an Instructor’s Manual, PowerPoint slides, extensive Test Bank and additional Case Studies.


Spis treści:
Preface
About the author
PART I. UNDERSTANDING FINANCIAL REPORTS
1. The Financial Accounting Reporting System
2. Accounting Standards and Ethics
3. The Financial Statements
PART II. PREPAR ING THE FINANCIAL STATEMENTS
4. The Accounting Process
5. Accrual and Closing
6. Accounting Information Systems
PART III. REPORTING FINANCIAL POSITION
7. Non–Financial Assets
8. Financial Assets and Liabilities
9. Equity
PART IV. REPORTING CHANGES IN FINANCIAL POSITION
10. Equity Changes
11. Cash Flows
PART V. PRESENTING AND EVALUATING FINANCIAL STATEMENTS
12. Comparability and Consistency 
13. Assurance Systems
Glossary
References


Nota biograficzna:
Rod Monger currently holds a joint appointment as Associate Professor at the American University of Iraq and the Hong Kong University of Science and Technology.  He was previously on the faculty at the American University in Dubai.

Okładka tylna:
The trend towards globalization has been accompanied by efforts to harmonize international accounting standards. The aim of harmonisation is to create a unified set of accounting rules or standards that are used and understood throughout the world.
Financial Accounting: A Global Approach has been written for students taking an introductory course in financial accounting and is one of the first texts to fully incorporate the International Financial Reporting Standards (IFRS), whilst acknowledging the plethora of other standards used worldwide today. An experienced teacher with students in the US, Dubai and Hong Kong, Rod Monger sets out to guide and assist the student reader to understand the complex nature of the global accounting system.
Students from anywhere in the world will find this text offers a very clear pedagogical framework with sound learning outcomes. Each chapter is structured around a rich source of learning tools, including:
On Your Own – short practice questions at the start of each chapter
Graphic illustrations – used wherever visual learning can help
Application Exercises and Problems and Ter minology Practice quizzes – at the end of each chapter
Case Analyses – all chapters use case material to extend and enrich learning
At www.wileyeurope.com/college/mongerstudents can access more leaning tools such as quizzes and audio demos of worked examples at the companion website. Instructors can access a rich set of teaching tools including an Instructor’s Manual, PowerPoint slides, extensive Test Bank and additional Case Studies.