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PART I: FINANCIAL REPORTING AND THE ACCOUNTING
CYCLE
1. Accounting Information: Users and Uses
2. Financial Statements: An Overview
3. The Accounting Cycle: The Mechanics of Accounting
4. Completing the Accounting Cycle
5. Internal Controls and Cash
PART II: OPERATING ACTIVITIES
6. Receivables
7. Inventory and the Cost of Sales
8. Completing the Operating Cycle
PART III: INVESTING AND FINANCING ACTIVITIES
9. Investments: Property, Plant, and Equipment and
Intangible Assets
10. Financing: Long-Term Liabilities
11. Financing: Equity
12. Investments: Debt and Equity Securities
PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING
13. Statement of Cash Flows
14. Analyzing Financial Statements
Appendices
Appendix A: Taiwan Semiconductor Manufacturing Company
Limited and Subsidiaries Consolidated Financial Statements for
the Years Ended December 31, 2015 and 2014 and Independent
Auditors’ Report
Appendix B: Philips 2015 Financial Statements
Appendix C: Carrefour 2015 Financial Statements
Appendix D: Present Value Tables
Glossary
Index

The Second Edition of Principles of Financial Accounting, IFRS Edition continues to guide students through the what, why, and how of financial accounting in today's business world. It provides streamlined coverage on core concepts and procedures based on the International Financial Reporting Standards (IFRS), with a wealth of real company examples and solved exercises to enhance student understanding. This edition has been thoroughly revised to reflect the latest developments in accounting and the most current data for real companies. The most significant change is the incorporation of IFRS 9 and IFRS 15, which will become effective in 2018. Company examples have also been updated with the latest financial statements. Emphasizing the relevancy of accounting to the business world, this edition is perfect for any students, regardless of future career plans or goals.