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.
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Audra Ong, Ph D, MBA, is a professor of accounting at the University of Windsor, Canada. She has also taught in the UK. She received her Ph D in accounting from the University of the West of England, her MBA from the University of Wales, Cardiff, and her BSc in accounting from Queen’s University, Belfast, UK. Audra has published in both professional and academic journals and presented papers at numerous international conferences.
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