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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Updates to the coverage of financial reporting regulations introduce IFRS Sustainability Disclosure Standards and ESG reporting in Chapter 5 with a detailed real-world example in Part III.
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Part III provides practical guidance on how to conduct financial analysis and interpret a Statement of Financial Position – now with additional technical updates.
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New real-life cases and examples engage students and help them apply theory to practical scenarios.
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New independent assignments and end-of-chapter problems across three levels of complexity aid students’ independent learning and depth of understanding.
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The new edition has a fully updated MindTap, a flexible online learning platform 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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Examples from a wide range of countries and industries reflect the importance of International Financial Reporting Standards.
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Students learn how to interpret accounting data for effective decision-making with engaging real-life examples.
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A broad range of review questions and assignments supports independent learning and progress.
CWS LECTURER & STUDENT FINANCI AL ACCOUNTING & REPORTING 7E
9781473792845