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财务报告与分析作者： 丁远 埃韦尔施托洛韦 米歇尔 勒巴 |
[本书为你而作]
This respected and widely used book provides an essential introduction to financial accounting and reporting for today‘s international business student. Written very much from the user‘ rather than the preparer‘ accounting perspective, the book is ideally suited to international business and accountancy students. It offers a non-prescriptive a-national‘ approach, together with an excellent understanding of comparative differences in accountancy practices. The authors provide clear and comprehensive guidance to all the complex concepts and issues in accounting (including double-entry bookkeeping), together with explanation of the more technical aspects of accounting transactions. The book is highly international in focus, being based on IFRS GAAP but also using lots of real-life company accounts from a wide range of worldwide companies as examples, to enable students to see how the issues appear in practice. User-friendly tables, figures, and diagrams are extensively used throughout the commentary, to facilitate students‘ clear understanding of accountancy issues, and specific assignments are given at the end of every chapter (with solutions at the back) to aid rapid and independent learning. A free Companion Website accompanies the book, providing both students and instructors with a wide selection of enriched material.
在中欧国际工商学院（下简“中欧”）的校园里有一群“丁字户”，此“丁字户”非彼“钉子户”。“丁字户”是中欧学子对会计学教授丁远的拥趸的称谓。会计学本是一门枯燥的学科，而丁教授总能用一两句话精辟的概括某件事或是某种状态，把枯燥的会计学课程讲得生动形象、深入浅出，博得企业老总们的满堂喝彩，实属不易。
在加入中欧之前，丁远是法国HEC管理学院会计与管理控制系的终身教授。从2003年起，丁远开始作为核心教授在中欧MBA、EMBA班讲授会计学课程，并参与了学校与哈佛商学院、沃顿商学院、欧洲工商管理学院、纽约大学、伦敦政治经济学院、IESE商学院和法国HEC管理学院共同举办的高层经理培训课程。作为一位扎根于中国，又长期在欧洲生活的教授，丁远对中西方商业文化的运作都非常了解。而幽默、睿智的授课方式，再加上独具个性的案例教学，使得丁远很快成为中欧最受欢迎的教授之一。
丁教授经常为许多跨国企业和中国企业提供咨询服务。他同时也在中国大陆，香港，欧洲和北美的多家上市公司和金融投资公司出任董事。2011年5月，丁教授在A股市场创立了“丁远指数中性基金”成为大陆金融会计学术界对冲基金第一人。
Dr. Yuan Ding is Cathay Capital Chair Professor in Accounting at CEIBS. He has been Chair of Finance and Accounting Department during June 2010 and June 2013. Prior to joining CEIBS, he was a tenured faculty member of HEC School of Management, Paris, France. He is member of European Accounting Association, French Accounting Association and American Accounting Association. Dr. Ding is Co-Editor of The International Journal of Accounting and Associate Editor of China Journal of Accounting Research (中国会计学刊). He is also Editorial Board Member of Journal of Accounting and Public Policy, Issues in Accounting Education, Global Perspectives on Accounting Education Journal, and Research in Accounting in Emerging Economies.
Dr. Ding received his PhD in Accounting from the Institute of Enterprises Administration at the University Montesquieu Bordeaux IV, France. He also holds a Master‘s in Enterprises Administration from the University of Poitiers, France. Dr. Ding has published two books in financial reporting and financial analysis and his research has appeared in Accounting, Organizations and Society, Journal of Accounting and Public Policy, European Accounting Review, Abacus, The International Journal of Accounting, Review of Accounting and Finance, Advances in International Accounting, Issues in Accounting Education, Managerial Finance, Journal of Business Ethics, Journal of Business Venturing, Journal of International Business Studies, Management International Review, Corporate Governance: An International Review, International Journal of Disclosure and Governance and several leading French academic journals. In 2011, Prof. Ding received the first annual CEIBS Research Excellence Award.
Dr. Ding has been giving lectures in financial accounting, financial statement analysis, international accounting and corporate governance at the level of Master’s of Science in Management, MBA, EMBA and PhD in Europe and in China. He has also consulted with, designed and delivered in-company special and open executive education programs in China and in Europe. In CEIBS, he co-founded the first CFO open program in China in 2005 and gets involved in many top executive programs co-organized with Harvard, Wharton, INSEAD, New York University, London School of Economics, IESE and HEC Paris. He has received the CEIBS Teaching Excellence Award in 2005 and 2007. In 2008 and 2009, he was elected by EMBA graduates as one of the most admired CEIBS professors.
Prof. Ding provides frequently consulting services for many multinationals and Chinese companies in the areas of financial communication, corporate governance, cost control system designing, investment and M&A. In May 2011, Prof. Ding launched “Ding Yuan Index Neutral Fund” in A share market and became the first accounting and finance professor in mainland China running a hedge fund. He also serves on the Boards of Directors of several listed firms and financial institutions in China, Europe and North America.
博士，法国HEC管理学院会计学教授（Jouyen Josas，France），研究教学领域涉及财务会计和国际会计，尤其是在国际财务会计准则，无形资产、会计操纵和现金流量表。
Stolowy教授曾任法国会计学委员会主席，在《国际会计前沿》等报刊上发表了70多篇论文，并出版了多部著作。
法国HEC管理学院会计与管理控制系的荣退教授，出版过多本国际著作，研究和咨询领域主要包括管理会计和行为管理系统。
Lebas曾在一家美国跨国公司担任经济分析师，在纽约普华永道会计师事务所担任咨询师职位，现在是自由咨询师和高级经理培训师，为多家跨国公司提供咨询培训，并在全球多家商学院教授高层工商管理硕士课程。
