CIIA《FINANCIAL ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS》英文电子版教材


另：CIIA《Economics》英文电子版教材
http://www.pinggu.org/bbs/thread-666852-1-1.html



1. The financial reporting environment 1
1.1 The financial statements ......................................................................................................................... 1
1.1.1 The balance sheet .............................................................................................................................. 1
1.1.2 The income statement ....................................................................................................................... 3
1.1.3 The cash flow statement.................................................................................................................... 7
1.1.4 The statement of changes in equity................................................................................................... 8
1.1.5 The notes to financial statements ...................................................................................................... 9
1.1.6 The relation between business activities and financial statements.................................................. 10
1.2 Financial reporting issues ..................................................................................................................... 12
1.2.1 Uses of financial statements............................................................................................................ 12
1.2.2 International differences in accounting ........................................................................................... 13
1.2.2.1. The two accounting models....................................................................................................... 13
1.2.2.2. Accounting harmonisation and the IASB.................................................................................. 14
1.3 Appendix ...............................................................................................................................