Walter Aerts is Professor of Accountancy and Head of Department of Accounting and Finance at the University of Antwerp, Belgium. He is a member of the IFRS committee of the Belgian Accounting Standards Board and has taught in several countries in Europe and East Asia.
Part 1. THE ACCOUNTING AND BUSINESS ENVIRONMENT.
1. Financial reporting and regulation.
2. Accounting and accountants.
Part 2. BASIC FINANCIAL STATEMENTS.
3. Measurement concepts and the balance sheet equation.
4. Accruals accounting.
5. Non-current assets and depreciation.
6. Refining the accounting system.
7. Preparing financial statements.
Part 3. AN INTRODUCTION TO FINANCIAL STATEMENT ANALYSIS
8. A framework for interpretation.
9. Financial statement analysis I.
10. Statement of Cash Flows.
Part 4. THE FINANCIAL STATEMENTS OF MULTINATIONAL COMPANIES.
11. The annual report.
12. Group financial statements.
13. Foreign operations.
14. Issues in financial reporting by multinationals.
15. International taxation.
16. Auditing and corporate governance.
Part 5. ADVANCED FINANCIAL STATEMENT ANALYSIS.
17. Financial statement analysis II.
18. IFRS and the future.
