ESCP Europe

Now in its fourth edition, the completely revised version of Financial Accounting and Reporting: A Global Perspective can be utilized worldwide by business and management students seeking an essential introduction to the field. Guidance across the complexities of financial accounting is offered from an international and user perspective, based on the latest IFRS standards. Its comprehensive coverage incorporates original case studies, decision-making orientation and genuine financial statements from across the globe, maximizing topicality and relevance for a thorough understanding of real-world business. from back cover.

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 fixed 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. Statement of cash flows construction --- PART III: FINANCIAL STATEMENT ANALYSIS --- 15. Analysis of the statement of financial position/balance sheet --- 16. Analysis of the income statement --- 17. Analysis of the statement of cash flows and earning quality --- 18. Ratio analysis, financial analysis and beyond --- Glossary of key terms..