Financial Accounting
The Institute of Cost Accountants of India
CMA intermediate exam study notes covering GAAP, financial statement preparation, depreciation, partnerships, branch accounting, royalties, hire-purchase, and banking/insurance company accounting.
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The Framework of Financial Accounting Concepts and StandardsFASB special report on the conceptual framework for U.S. financial accounting standards. Traces the history of accounting principles and explains how the FASB's six Concepts Statements were developed.
Verified PDF · Secure download - Conceptual Framework for Financial Reporting
The official IFRS Conceptual Framework (2018 revision) from the IFRS Foundation. Defines the objective of financial reporting, qualitative characteristics, elements of financial statements, recognition, measurement, and presentation.
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BDO Global's comprehensive overview of all IFRS Accounting Standards as of December 2023. Covers every IFRS, IAS, and IFRIC interpretation with scope, key requirements, and effective dates.
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Detailed side-by-side comparison of U.S. GAAP and International Financial Reporting Standards by Grant Thornton. Covers financial statement presentation, assets, liabilities, revenue, financial instruments, and more.
Verified PDF · Secure download - Financial Statement Analysis: A Practitioner's Guide
Third edition guide to analyzing financial statements. Covers balance sheet analysis, income statement dissection, cash flow interpretation, and how to detect misleading reporting practices.
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