This resource is intended for those with little or no previous knowledge of financial accounting. It might be particularly appropriate for the following types of financial accounting courses taught in English at the undergraduate or postgraduate (e.g. MBA) level:
- courses in any country in Europe, given the use of IFRS for listed companies’ consolidated statements;
- courses outside Europe where IFRS is the basis of the accounting standards, e.g. in Australia, Canada, New Zealand, Singapore, South Africa and other parts of the (British) Commonwealth;
- courses in China, Japan or other countries where some companies use IFRS and where national standards have been converged with IFRS;
- courses anywhere in the world with a mixture of students from several different countries;
