ESCP Europe

"This book provides an introduction to financial accounting for todays international business student. It provides a user perspective. Knowledge of the principles of financial accounting and reporting is a sine qua non for all students intending to become economic actors. Whether they will use accounting and financial information as internal managers or executives, or as external users (investors, credit analysts, etc.) they will need to interpret accounting data." - from the publisher.

PART 1: INTRODUCTION TO FINANCIAL ACCOUNTING --- 1 Accounting: the language of business --- 2 Introduction to financial statements --- 3 Financial statements presentation --- 4 The accounting process --- 5 Accounting principles and end-of-period adjustments --- PART 2: INTERNATIONAL AND COMPARATIVE ACCOUNTING: A TOPICAL APPROACH --- 6 Revenue recognition issues --- 7 Tangible fixed assets --- 8 Intangible assets --- 9 Inventories --- 10 Current assets (other than inventories) --- 11 Shareholders' equity --- 12 Liabilities and provisions --- 13 Financial fixed assets and business combinations --- PART 3: FINANCIAL STATEMENTS --- 14 Cash flow statement --- 15 Financial statement analysis --- Solutions to review questions and problems --- Glossary of key terms --- Index..