Part 1 The accounting and business environment 1 Financial reporting and regulation 2 Accounting and accountants Part 2 Basic financial statements 3 Accounting concepts and the balance sheet equation 4 Accrual accounting 5 Non-current assets and depreciation 6 Refining the accounting system 7 Preparing financial statements Part 3 An introduction to financial statement analysis 8 A framework for interpretation 9 Financial statement analysis I 10 Statement of cash flows Part 4 The financial statements of multinational companies 11 The annual report 12 Consolidated financial statements 13 Operating segments and foreign operations 14 Issues in financial reporting by multinationals 15 International taxation 16 Auditing and corporate governance Part 5 Advanced financial statement analysis 17 Financial statement analysis II 18 IFRS and the future Further reading Index sakriti opis