David Alexander is Emeritus Professor of Accounting at the University of Birmingham Business School, England. International visiting professorships over the years include those at Bocconi University, Milan (Italy); University of Osnabrück (Germany); Norwegian School of Management (Norway); ESC Clermont-Ferrand (France); CNAM, Paris (France); University of Bergamo (Italy); Università Ca’ Foscari, Venice (Italy).Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England and at the University of Sydney, Australia. He has also held visiting posts at Pompeo Fabra University, Barcelona (Spain); Norwegian School of Management, Oslo (Norway); Nyenrode University (Netherlands); Padua University (Italy); University of Auckland (New Zealand); and University of San Diego (United States). He was a member of the board of the International Accounting Standards Committee from 1993 to 2001.

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• Part 1 THE CONTEXT OF ACCOUNTING IntroductionSome fundamentalsFrameworks and conceptsRegulation of accountingInternational differences and harmonisationCompany reportingFinancial statement analysisPart 2 FINANCIAL REPORTING ISSUES Recognition and measurement of the elements of financial statementsTangible and intangible non-current assetsInventoriesFinancial assets, liabilities and equityAccounting and taxationCash flow statementsGroup accountingForeign currency translationPart 3 ANALYSIS Financial appraisalInternational analysisCredits

David Alexander is Emeritus Professor of Accounting at the University of Birmingham Business School, England. International visiting professorships over the years include those at Bocconi University, Milan (Italy); University of Osnabrück (Germany); Norwegian School of Management (Norway); ESC Clermont-Ferrand (France); CNAM, Paris (France); University of Bergamo (Italy); Università Ca’ Foscari, Venice (Italy).Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England and at the University of Sydney, Australia. He has also held visiting posts at Pompeo Fabra University, Barcelona (Spain); Norwegian School of Management, Oslo (Norway); Nyenrode University (Netherlands); Padua University (Italy); University of Auckland (New Zealand); and University of San Diego (United States). He was a member of the board of the International Accounting Standards Committee from 1993 to 2001.

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• Part 1 THE CONTEXT OF ACCOUNTING IntroductionSome fundamentalsFrameworks and conceptsRegulation of accountingInternational differences and harmonisationCompany reportingFinancial statement analysisPart 2 FINANCIAL REPORTING ISSUES Recognition and measurement of the elements of financial statementsTangible and intangible non-current assetsInventoriesFinancial assets, liabilities and equityAccounting and taxationCash flow statementsGroup accountingForeign currency translationPart 3 ANALYSIS Financial appraisalInternational analysisCredits