Advanced Financial Accounting 2nd Edition

The book deals with advanced topics of financial accounting and is addressed to undergraduate and postgraduate students, professional accountants, executives and researchers of subjects related to business administration, finance, financial analysis, credit risk analysis. 

With more than 300 examples unfolded in the 26 chapters of the book, based on Law 4308/2014 and the necessary theoretical introduction, topics presented, among others, include:

· the preparation of financial statements,

· balance sheet (statement of financial position)

· income statement

· cash flow statement

· statement of changes in equity (net worth)

· accounting records and books,

· fixed (non-current) assets,

· investments and securities,

· inventories,

· receivables,

· goodwill,

· deferred taxation,

· equity,

· liabilities and provisions,

· foreign currency transactions,

· adjusting entries and determination of results,

· the closing of books. 

All the elements analyzed are presented in practice through the application of a complete accounting cycle, which is based on actual documents that have been incorporated into the book.

 It is worth noting that the book contains a plethora of self-assessment questions and exercises (accompanied by their solutions) that contribute to a deeper and more substantial assimilation of financial accounting topics.