International financial reporting and analysis
著者
書誌事項
International financial reporting and analysis
Cengage Learning, c2014
6th ed
- : [pbk.]
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注記
Other authors: Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik
Includes bibliographical references and index
内容説明・目次
内容説明
This sixth edition of International Financial Reporting and Analysis has been fully updated for new international requirements reflecting changes in the IASB and IFRS whilst maintaining its effective conceptual approach in international reporting standards. New real world illustrations have been added and real life company accounts have been updated to include a wider range of companies from across the globe, ensuring this edition is truly international. This edition also comes with CourseMate and a companion website including PowerPoint slides, an Instructor's Manual, a comprehensive Testbank and solutions to the end of chapter questions.
目次
Part One Framework, Theory and Regulation 1. Basics of Financial Reporting 2. International Accounting Differences 3. The Process of Harmonization 4. Economic Valuation Concepts 5. Current Entry Value 6. Current Exit Value and Mixed Values 7. Current Purchasing Power Accounting 8. Fair Values 9. Accounting Theory and Conceptual Frameworks 10. Structure of Published Financial Statements 11. Corporate Governance, Corporate Social Responsibility and Ethics 12. Basics of Interpretation of Financial Statements Part Two Annual Financial Statements 13. Fixed (Non-Current) Tangible Assets 14. Intangible Assets 15. Impairment and Disposal of Assets 16. Leases 17. Inventories and Construction Contracts 18. Accounting for Financial Instruments 19. Revenue 20. Provisions, Contingent Liabilities and Contingent Assets 21. Income Taxes 22. Employee Benefits 23. Changing Prices and Hyperinflationary Economies 24. Statements of Cash Flows 25. Disclosure Issues Part Three Consolidated Accounts and the Multinational 26. Business Combinations 27. Consolidated Financial Statements 28. Alternative Concepts on Consolidation and Business Combinations 29. Accounting for Associates, Joint Arrangements and Related Party Disclosures 30. Foreign Currency Translation Part Four Financial Analysis 31. Interpretation of Financial Statements 32. Techniques of Financial Analysis
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