Financial accounting : by K.R. Subramanyam.

Foreword to the first edition -- Preface -- Acknowledgements -- Abbreviations -- He context of accounting -- Introduction -- Some fundamentals -- Frameworks and concepts -- The regulation of accounting -- International differences and harmonization -- The contents of financial statements -- Financial statement analysis -- Inancial reporting issues -- Recognition and measurement of the elements of financial statements -- Tangible and intangible non-current assets -- Inventories -- Financial assets, liabilities and equity -- Accounting and taxation -- Cash flow statements -- Group accounting -- Foreign currency translation -- Accounting for price changes -- Nalysis -- Financial appraisal -- International analysis -- Annex: GlaxoSmithKline plc note on reconciliation from IFRS to US GAAP -- Appendices -- A: double-entry bookkeeping -- B: an outline of the content of international financial reporting standards -- An outline of the content of the EU's fourth directive on company law (as amended in 2001, 2003, etc.) -- Answers to multiple choice questions -- Glossary of terms -- Index.