A Practical Guide to Financial Accounting provides a thorough and essential introduction to financial accounting. At first, the concept of financial reporting will be defined. Next, the accounting process and the underlying accounting principles will be discussed. Finally, the different elements of the balance sheet (and relevant links with the income statement) will be addressed in detail.

Because different sets of accounting standards co-exist (e.g., IFRS for listed firms versus local stand...

De HRA bundel 2024 bevat een selectie van de in 2024 geldende regelgeving die relevant is voor accountants bij hun dagelijkse praktijkuitoefening.