FINANCIALFINANCIAL
ACCOUNTINGACCOUNTING
ANDREPORTINGANDREPORTING
AGLOBALPERSPECTIVEAGLOBALPERSPECTIVE
FOURTHEDITIONFOURTHEDITION
HervHerveStolowyeStolowyMichelJ.LebasMichelJ.LebasYuanDingYuanDing
Financial Accounting and Reporting:
A Global Perspective
Fourth edition
Herv Stolowy, Michel Lebas and
Yuan Ding
Publishing Director: Linden Harris
Publisher: Andrew Ashwin
Commissioning Editor: Annabel
Ainscow
Content Project Editor: Alison Cooke
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ISBN:978-1-4080-6662-1
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2013 Herv Stolowy, Michel J. Lebas and Yuan Ding
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ToNicole,Natacha,andAudrey
Fortheirindefatigablerenewedsupportandimmenseandlastingpatience.
Tomywife,MichaelAdler,andtoAlfie
Eachone,inherandhisway,providedtheirsupport,lovingencouragementandthe
serenityrequiredbythisproject.
ToXiaoweiandDale
Forgivingmetheserenityandoptimism,essentialforbeinganeffectiveteacherand
productiveresearcher.。