Biblioteca Mario Rostoni


Advanced financial accounting

Biblioteca M. Rostoni

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Advanced financial accounting
: financial statement analysis, accounting issues, group accounts / edited by A. Cortesi ... [et al.]. - Milano : Egea, 2015. - 328 p. ; 24 cm. - (Biblioteca dell'economia d'azienda). - ISBN 978-88-238-4481-0.

Financial statements are the cognitive instrument pat excellence to understand a companys profitability, asset trends and financial performance.

This volume is divided into three sections and addresses the main themes related to Financial Statements.

The first part Financial Statement analysis Main objectives and tools illustrates the techniques commonly used to analyse and interpret financial statements: reformulations of statement of financial position and statement of comprehensive income and ratios. The second part, IFRS Accounting issues presents the accounting issues of the most significant financial statements captions in accordance with International Financial Reporting Standards (IFRS) applicable on the date of publication of this manual. Consolidated financial statements are the subject of the third part, presenting the fundamental problems that gradually may a rise from the consolidation process. The book is intended for all those - students or professionals who intend to deal in a systematic way with the issues of construction and analysis of financial statements. The content of each chapter is enriched by examples, with the aim of facilitating understanding.

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