Now in its sixth edition, Financial Accounting and Reporting: A Global Perspective is used worldwide by business and management students seeking an essential introduction to the field. Guidance through 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 real-life company financial statements from across the globe, maximizing topicality and relevance to provide students with a thorough understanding of real-world business. The fresh, contemporary text design features user-friendly tables, figures and diagrams that make theoretical explanations, such as the technical aspects of accounting transactions, more accessible. End-of-chapter assignments have also been enhanced, so that you now have a range of difficulty levels to choose from. This aids students with independent practice and learning at their own standard of ability
TABLE OF CONTENTS -- 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.
