Includes index.

Contents: Part 1: Introduction to financial accounting: Accounting: the language of business -- Introduction to financial statements -- financial statements: interrelations and construction -- Accounting principles and end-of-period adjustments -- Part 2: Major accounting topics: Regulation of accounting and financial reporting -- Revenue recognition issues -- Tangible assets -- Intangible assets -- Inventories -- Financial instruments in the balance sheet and fair value accounting -- Shareholders' equity -- Liabilities and provisions -- Business combinations -- Statement of cash flows construction -- Part 3: Financial statement analysis: Balance sheet analysis -- Income statement analysis -- Statement of cash flows analysis and earnings quality -- Ratio analysis, financial analysis and beyond.