pt. 1. Accounting fundamentals -- pt. 2. Accounting for financial instruments -- pt. 3. Business and financial analysis …

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework … is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial … Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting …

Accounting fundamentals -- Introduction -- Financial reporting instruments -- The accounting process -- Accounting for … financial instruments -- Relevant accounting standards -- Accounting treatment for financial instruments -- Bills of exchange …