The book offers an in-depth exploration of key concepts in international accounting. The book begins by introducing the framework, theory, and regulation behind global financial reporting, particularly focusing on IFRS. The autors also delve into the complexities of consolidated accounts and the challenges faced by multinational companies in reporting across borders. A key focus is placed on financial analysis, with techniques for evaluating company performance through ratios and financial metrics. Finally, the book addresses the growing importance of sustainability reporting, exploring how companies are increasingly required to disclose environmental and social impacts alongside financial performance.
