A Non-Technical Guide to International Accounting

Business has become more international and more complex. Whether you are a manager, a student, or someone generally interested in corporate financial information, you want information and you want to understand that information. Companies in all countries are required to generate financial information, if for no other reason than to settle their tax obligations.

If you are interested in the larger companies, such as those listed on a stock exchange, they must make financial information public, and the nature and type of that information is strictly regulated. Companies must comply with accounting standards. Many countries use the International Accounting Standards issued by the IFRS Foundation. This is a not-for-profit international organization that has developed a single set of high-quality global accounting standards. These standards can be complex, but this book explains clearly the main requirements.

Auteur

Roger Hussey, PhD, MSc, FCCA, FAIA, is author of over 35 books. He worked in industry as an accountant for several years before moving to the Industrial Relations Unit at St Edmund Hall, Oxford University. He was later appointed to the position of Deloitte and Touche professor of financial reporting at the University of the West of England. He was subsequently appointed as Dean of the Odette School of Business in Canada and is now professor emeritus at the University of Windsor, Canada, and the University of the West of England.