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
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Hervé Stolowy
Hervé Stolowy is Professor of Accounting at HEC Paris (Jouy-en-Josas, France). He teaches financial accounting and financial statement analysis in the different undergraduate programs of HEC Paris (HEC-MBA Program and HEC Master’s of Science in Management – Grande École). Professor Stolowy has authored and co-authored 10 books, chapters in 15 collective works and published over 75 articles in academic and applied journals. His research and teaching interests span financial and international accounting and focus more specifically on IFRS/IAS Standards, intangibles, accounts manipulation and design and use of statement of cash flows.
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Yuan Ding
Yuan Ding is Cathay Capital Chair Professor in Accounting at CEIBS (China Europe International Business School). Prior to joining CEIBS, he was a tenured faculty member at HEC Paris, France. He has had research papers published in several academic journals and in leading French academic journals. Professor Ding lectures in financial accounting, financial statement analysis, international accounting and corporate governance in Master’s of Science in Management, MBA, EMBA and PhD programs in Europe and China
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Luc Paugam
Luc Paugam is Associate Professor in Accounting and Management Control at HEC Paris. Prior to joining HEC Paris, Luc has been a consultant in corporate finance, an associate professor at ESSEC Business School and a visiting scholar at the University of Houston. Luc is a board member of European Accounting Review, Accounting and Business Research, Accounting in Europe and a member of CFA France. He received the ESSEC foundation teaching award in 2016. Luc has published in several academic journals including Abacus, Comptabilité Contrôle Audit, Contemporary Accounting Research, European Accounting Review, Journal of Accounting and Public Policy, Journal of Business Law, Journal of Business Finance & Accounting, and Strategic Management Journal.
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Revised coverage on all the latest IFRS Standards developments and terminology to ensure students are up to date.
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New real-life cases examples and studies to engage students and help them learn.
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Expanded coverage of international accounting harmonization to enhance students’ understanding.
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New independent assignments and end-of-chapter problems across three levels of complexity to aid students’ independent learning and depth of understanding.
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Solutions to end-of-chapter problems now included in the book for the sixth edition to support students
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The new edition has a fully updated MindTap, a flexible online learning solution that you can customize to suit your specific course needs, and which provides students with all the tools they need to succeed.
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Adopts a strong international perspective, giving students examples from a wide range of countries and industries to clearly reflect the onus of International Financial Reporting Standards.
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Clearly focused on the ‘user’ perspective rather than the ‘preparer’ perspective, to help students learn how to interpret accounting data in order to communicate and ensure effective decision-making.
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Excellent real-life examples bring the content to life and enable students to relate to the concepts being described.
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Superb Review Questions and Assignments to maximize student engagement and aid rapid independent learning.
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User-friendly tables, figures and diagrams are used extensively throughout the commentary to facilitate student understanding.
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This title is available with MindTap, a flexible online learning solution that you can customize to suit your specific course needs, and which provides students with all the tools they need to succeed. These include an interactive eReader, an extensive range of practice assessment questions and assignments, together with additional case studies and a multilingual glossary.