Description

Table of contents:

Part 1 Introduction to Financial Accounting
1. Accounting: The language of business
2. Introduction to Financial Statements
3. Financial Statements: Interrelations and construction
4. Accounting Principles and End-of-period Adjustments
Part 2 Major Accounting Topics
5. Regulation of Accounting and Financial Reporting
6. Revenue Recognition Issues
7. Tangible Assets
8. Intangible Assets
9. Inventories
10. Financial Instruments in the Statement of Financial Position and Fair Value Accounting
11. Shareholders’ Equity
12. Liabilities and Provisions
13. Business Combinations
14. Analysis of the Income Statement
Part 3 Financial Statement Analysis
15. Analysis of the Statement of Financial Position/Balance Sheet
16. Statement of Cash Flows Construction
17. Analysis of the Statement of Cash Flows and Earnings Quality
18. Ratio Analysis, Financial Analysis and Beyond