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Are you looking for an engaging, decision-focussed approach to financial reporting that encourages students to develop their interpretative skills? Building on the success of the first edition, this textbook takes a 'how, why, what' approach to financial accounting, interwoven in each chapter. From chapter one, students understand how financial information is prepared and presented, why it is prepared and presented in this way, and what the resulting financial information means for users. Designed for students taking a step beyond their introductory financial accounting training, the textbook equips them with all the key tools they will require when they enter professional practice. Reflective of the latest International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), this textbook delivers concise, clear explanations of all the key issues in accounting standards that students need to know. Content maps to professional accounting body syllabi, making this the perfect choice for accounting courses which offer exemptions. Chapters are rich with 3 types of examples to enhance understanding: - Illustrative examples of real-world situations;- Worked examples demonstrating the calculation of figures required for financial statements;- Extracts from company annual reports demonstrate how the theory relates to financial reporting in practice. More engaging, more balanced, and more applied than other offerings, this is exactly the textbook your financial reporting students need! An extensive Online Resource Centre accompanies the textbook and includes: For students: * Solutions to all the end-of-chapter questions in the book including walkthroughs of solutions to key questions;* Additional graded questions including professional body questions;* Additional interpretative case studies based on real-life companies;* A guided tour through a company report * Specific study skills tips for accounting students For lecturers: * Customisable PowerPoint slides* Solutions to all the additional online questions* Outline solutions to the interpretative case studies* Group discussion questions