The author Michael Schemmann is a CPA in the State of Washington, a CMA in Australia, and a university professor of accounting and finance in Asia. He was trained and worked as commercial and investment banker in Germany, Switzerland and Canada, and as a multinational controller of a conglomerate in Basel, Switzerland. This book is both, a desk top compendium for corporate financial controllers, and a study guide for those who are interested in obtaining the professional designation of Certified ControllerTM offered by the IICPA, the International Institute of Certified Public Accountants, an international professional organization founded in 2003 and incorporated under the laws of the State of Delaware. The book includes all of the material from which the Certified Controller'sTM final examination is taken, namely Financial accounting and reporting, Management accounting, Corporate finance, Investment banking, Financial markets, Macro- and microeconomics, Commercial law, Internal and external audit, and Internal control.