ESCP Europe

The 18th edition of this market-leading text provides a comprehensive overview of financial accounting and reporting, with the aim of ensuring you are able to prepare and also critically discuss IFRS-compliant financial statements. With balanced coverage of theoretical principles and up-to-date practical applications of current international standards, the authors provide essential knowledge for advancing your studies and career. from back cover.

TABLE OF CONTENTS -- Preface --- Publishers acknowledgments --- PART 1. INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNT BASIS --- 1. Accounting and reporting on a cash flow basis --- 2. Accounting and reporting on an accrual accounting basis --- PART 2. PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS --- 3. Preparation of financial statements of comprehensive income, changes in equity and financial position --- 4. Annual report: additional financial disclosures --- 5. Statements of cash flows --- PART 3. REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY --- 6. Financial reporting evolution of global standards --- 7. Concepts evolution of an international conceptual framework --- 8. Ethical behaviour and implications for accountants ---PART 4. INCOME AND ASSET VALUE MEASUREMENT SYSTEMS --- 9. Income and asset value measurement: an economists approach --- 10. Accounting for price-level changes --- 11. Revenue recognition --- PART 5. STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE --- 12. Share capital, distributable profits and reduction of capital 13. Liabilities --- 14. Financial instruments --- 15. Employee benefits --- 16. Taxation in company accounts --- 17. Property, plant and equipment (PPE) --- 18. Leasing --- 19. Intangible assets --- 20. Inventories --- 21. Construction contracts --- PART 6. CONSOLIDATED ACCOUNTS --- 22. Accounting for groups at the date of acquisition --- 23. Preparation of consolidated statements of financial position after the date of acquisition --- 24. Preparation of consolidated statements of income, changes in equity and cash flows --- 25. Accounting for associates and joint arrangements --- 26. Introduction to accounting for exchange differences --- PART 7. INTERPRETATION --- 27. Earnings per share --- 28. Review of financial ratio analysis --- 29. Analysis of published financial statements --- 30. An introduction to digital financial reporting --- PART 8. ACCOUNTABILITY --- 31. Corporate governance --- 32. Integrated reporting: sustainability, environmental and social..