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International financial reporting & analysis David Alexander ; Ann Jorissen ; Martin Hoogendoorn ; Carien Van Mourik ; Collette Kirwan ; Petra Inwinkl ; Giovanna Michelon.

By: Alexander, DavidContributor(s): Jorissen, Ann [author] | Hoogendoorn, Martin [author] | Van Mourik, Carien [author] | Kirwan, Collette [author] | Inwinkl, Petra [author] | Michelon, Giovanna [author]Publisher: Andover : Cengage, 2023Edition: 9thDescription: xix, 898 pages : illustrations ; 25 cmISBN: 9781473786820Subject(s): Financial statements | Financial statements -- Problems, exercises, etc | International business enterprises -- Finance | International business enterprises -- Problems, exercises, etc. -- FinanceDDC classification: 657.3 ALE
Contents:
Part I. Framework, Theory and Regulation -- 1. A Brief Introduction to International Financial Reporting -- 2. From Harmonization to IFRS Standards as Globally Accepted Standards -- 3. The IASB Conceptual Framework and Accounting Theory -- 4. Accounting and Economic Perspectives on Income and Capital -- 5. Current Values, Mixed Values Measurement and CPPP Accounting -- 6. Fair Values, Value in Use and Fulfilment Value - MH -- 7. Presentation and Disclosure in Published Financial Statements -- 8. The Accounting Profession -- Part II. Annual Financial Statements -- 9. Fixed (Non-Current) Tangible Assets -- 10. Intangible Assets -- 11. Impairment and Disposal of Assets -- 12. Leases -- 13. Inventories -- 14. Accounting for Financial Instruments -- 15. Revenue -- 16. Provisions, Contingent Liabilities and Contingent Assets -- 17. Income Taxes -- 18. Employee Benefits and Share-Based Payment -- 19. Insurance Contracts -- 20. Statement of Cash Flows -- 21. Financial Disclosure Issues -- Part III. Three Consolidated Accounts and the Multinational -- 22. Business Combinations -- 23. Consolidated Financial Statements -- 24. Accounting for Associates, Joint Arrangements and Related Party Disclosures -- 25. Foreign Currency Translation -- Part IV. Four Financial Analysis -- 26. Industry and Accounting Analysis -- 27. Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis -- 28. Financial Analysis of Listed Companies and IAS/IFRS Accounts -- 29. Company Valuation -- Part V. Non-financial Reporting -- 30. Corporate Governance and Business Ethics -- 31. CSR, Sustainability Reporting and SRI
Summary: For over twenty-five years, the authors of International Financial Reporting and Analysis have provided comprehensive insight into the intricacies of financial reporting. This ninth edition has been updated throughout with an increased focus on ethics, sustainability and corporate governance. Timely real-world illustrations and activities give students a truly international perspective to successfully interpret and use IFRS Standards in business.
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Item type Current library Collection Class number Status Date due Barcode
Standard loan Library Services Main collection Print books 657.3 ALE (Browse shelf(Opens below)) Available 74006240
Standard loan Library Services Main collection Print books 657.3 ALE (Browse shelf(Opens below)) Available 74006239

Includes bibliographical references and index.

Part I. Framework, Theory and Regulation -- 1. A Brief Introduction to International Financial Reporting -- 2. From Harmonization to IFRS Standards as Globally Accepted Standards -- 3. The IASB Conceptual Framework and Accounting Theory -- 4. Accounting and Economic Perspectives on Income and Capital -- 5. Current Values, Mixed Values Measurement and CPPP Accounting -- 6. Fair Values, Value in Use and Fulfilment Value - MH -- 7. Presentation and Disclosure in Published Financial Statements -- 8. The Accounting Profession -- Part II. Annual Financial Statements -- 9. Fixed (Non-Current) Tangible Assets -- 10. Intangible Assets -- 11. Impairment and Disposal of Assets -- 12. Leases -- 13. Inventories -- 14. Accounting for Financial Instruments -- 15. Revenue -- 16. Provisions, Contingent Liabilities and Contingent Assets -- 17. Income Taxes -- 18. Employee Benefits and Share-Based Payment -- 19. Insurance Contracts -- 20. Statement of Cash Flows -- 21. Financial Disclosure Issues -- Part III. Three Consolidated Accounts and the Multinational -- 22. Business Combinations -- 23. Consolidated Financial Statements -- 24. Accounting for Associates, Joint Arrangements and Related Party Disclosures -- 25. Foreign Currency Translation -- Part IV. Four Financial Analysis -- 26. Industry and Accounting Analysis -- 27. Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis -- 28. Financial Analysis of Listed Companies and IAS/IFRS Accounts -- 29. Company Valuation -- Part V. Non-financial Reporting -- 30. Corporate Governance and Business Ethics -- 31. CSR, Sustainability Reporting and SRI

For over twenty-five years, the authors of International Financial Reporting and Analysis have provided comprehensive insight into the intricacies of financial reporting. This ninth edition has been updated throughout with an increased focus on ethics, sustainability and corporate governance. Timely real-world illustrations and activities give students a truly international perspective to successfully interpret and use IFRS Standards in business.

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