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International Financial Reporting

International Financial Reporting

Book description

The rationale, aim and purpose of this study ebook.

The rationale for a study guide on how to read and interpret annual reports is that this is a skill that can prove valuable in many contexts, situations and job positions. Whether you are the decision maker in, or you are contributing to the decision of, selecting a business partner or a supplier or a client, you will find that being able to have an informed insight in the financial performance and position of these third parties that you are considering is rather useful. You can be a project manager, the responsible for a product line, a production manager, an independent consultant, and still be interested in making your opinion about the current solidity and future perspective of a business with which you are considering collaborating.

This study guide is aimed at anyone, with no or basic accounting expertise and knowledge, interested in reading and making sense of corporate annual reports. Also readers who have been trained in bookkeeping might find this study guide useful.

About the author

Dr Marco Mongiello is Teaching Fellow in Accounting at the Imperial College Business School, which he joined in September 2007 and where he also is the Director of the MSc Management programme. He holds a BA degree with honours in Business Administration from Ca’ Foscari University in Venice (Italy – 1993) and a PhD in Accounting also from Ca’ Foscari (1998). In the meantime he became Chartered Accountant (1995) and subsequently Certified Auditor (1999) in Italy. He then obtained the Certificate in Teaching and Learning in Higher Education (2001) in Oxford and became Fellow of the UK Higher Education Academy (2007).

Introduction

This study guide is aimed at exploring the informational value of the annual report under the International Financial Reporting Standards’ (IFRS) provisions.

The annual report is a publication that fulfils the regulatory requirements of reporting the financial performance and situation of a reporting entity and, at the same time, is also used for wider corporate communication purposes.

Read book online on Google Docs International Financial Reporting

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