Financial Accounting and Reporting a Global Perspective - Tapa blanda

Part 1 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 2 Major Accounting Topics 5. Regulation of Accounting and Financial Reporting 6. Revenue Recognition Issues 7. Tangible Fixed Assets 8. Intangible Fixed 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 3 Financial Statement Analysis 15. Balance Sheet Analysis 16. Income Statement Analysis 17. Statement of Cash Flows Analysis and Earnings Quality 18. Ratio Analysis, Financial Analysis and Beyond

Now in its fourth edition, this respected and widely used book provides an essential introduction to financial accounting and reporting for business and management students around the world. Written very much from the 'user' rather than the 'preparer' accounting perspective, the book provides clear and comprehensive guidance on all the complex concepts and issues in accounting and reporting, together with explanation of the more technical aspects of accounting transactions. The book has a strong international perspective (being based on IFRS/IAS) and uses lots of real-life worldwide company financial statements and examples, to enable students to see how issues appear in practice.