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Matthew Lockeゲスト
Financial Accounting and Reporting
A Global Perspective
by Hervé Stolowy, Michel LebasFinancial Accounting and Reporting · CLICK HERE
- Release date: September 1, 2006
- Language: english
- Publisher: Cengage Learning
- Author: Hervé Stolowy, Michel Lebas
- ISBN: 9781844802500 (1844802507)
- Format: paperback, 664 pages
About The Book
With the increasing use of IFRS (international financial reporting standards) the use of local accounting standards is tending to desuetude in teaching. Financial accounting and reporting courses today need to recognize both the diversity of national traditions and the trend towards accounting harmonization. Additionally, the profile of students taking reporting courses on European and international business programs is changing. Student bodies are now more heterogeneous with regard to nationalities and 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, to understand and to analyze a variety of accounting and reporting problems from a theoretical and generic point of view, rather than just memorize the local regulatory solution prescribed in any given country or context.
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