The aim of Financial Reporting and Corporate Governance  is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties.  Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities.  However, they often have little formal training in using such information.  This book is intended as a core textbook for non-accounting students who need some understanding of accounting. The students can be majoring in business either as undergraduates or graduates, or in non-business areas such as engineering, law and media. The theme of the book is financial reporting as an essential and significant part of corporate governance.  The book can be used as a self-contained text to support a specific course or module.  However, it is designed so that it can be built on in more advanced courses on the subject.  For this reason, it may be used by specialist accounting students in introductory courses.