Financial Accounting and Reporting: A Global Perspective guides business and management students through the complexities of financial accounting from a 'user' perspective. Based on the latest IFRS Standards, its comprehensive coverage incorporates original case studies and financial statements from organizations across the globe, providing students with a thorough understanding of real-world business.
Part I: 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 II: 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
Part III: Financial Statement Analysis
14. Analysis of the Income Statement
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
