Looking for financial accounting books? We've gathered 13 free financial accounting books in PDF, covering accounting principles, financial statements, IFRS standards, and financial analysis.
These books cover the full range of financial accounting, from basic accounting cycles to GAAP, IFRS, and balance sheet analysis. Whether you're a student or a working professional, there's something useful here.
Browse by topic or download them all. Every book is free to read online or download as PDF.
Introduction to Financial Accounting
New to financial accounting? Start here.
These books cover the basics: the accounting cycle, journals, ledgers, and how to prepare financial statements.
University of North Georgia open textbook covering the full accounting cycle, financial statements, adjusting entries, inventory, and receivables. CC BY-SA 4.0 licensed with exercises and practice problems.
Comprehensive open textbook from Athabasca University covering GAAP, financial statements, inventory, receivables, long-lived assets, liabilities, equity, and cash flows. Includes problems and exercises throughout.
Global Text Project textbook from University of Georgia professors. Covers the accounting cycle, financial statements, inventory, receivables, long-lived assets, equity, bonds, investments, and cash flows. CC BY 3.0 licensed.
Open textbook from Athabasca University covering intermediate topics: conceptual framework, revenue recognition, financial instruments, inventory, long-lived assets, and partnerships. CC BY 4.0 licensed with exercises.
LibreTexts OER textbook with a decision-making focus. Covers 17 chapters from financial statement fundamentals to receivables, inventory, long-lived assets, bonds, equity financing, and statement of cash flows.
FASB 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.
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.
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.
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.
Third edition guide to analyzing financial statements. Covers balance sheet analysis, income statement dissection, cash flow interpretation, and how to detect misleading reporting practices.
CPE course covering detailed interpretation of every financial statement line item: cash, receivables, inventory, fixed assets, liabilities, equity, revenue, expenses, and working capital analysis.
OER textbook from Touro University covering financial statement analysis, ratio analysis, forecasting, time value of money, and stock/bond valuation. CC BY 4.0 licensed with exercises and practice problems.
