Financial Statement Analysis in Europe

Part 1 The analysis of financial reports in Europe: techniques of financial statement analysis; the management of earnings disclosure; accounting reports and stock market prices; European accounting diversity. Part 2 Financial reporting issues - European analysis and examples: corporate governance; tangible fixed assets; accounting for groups; intangible assets; liability and provisions; capital instruments and off-balance sheet finance; revenue measurement and extraordinary items; accounting for inventories and long term contracts; foreign currency translation and exchange rate risk; the true and fair view. Part 3 Financial statement analysis, European case studies.