ESCP Europe

This book offers a comprehensive introduction to financial accounting and financial analysis. It emphasizes an international perspective, focusing on how users—such as investors, managers, and analysts—interpret financial statements published by companies. The book avoids simply imposing national regulatory frameworks, instead analyzing the economic logic behind financial reporting challenges. It also provides theoretical solutions to these issues while highlighting the impact of different accounting standards like IAS/IFRS, US GAAP, and national norms (French, Swiss, Belgian, etc.).