International Financial Reporting and Analysis

David Alexander, Anne Britton, Ann Jorissen

770 pages, parution le 15/11/2005 (2^eme édition)

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Résumé

This new edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is predicated on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism.

Part 1 - Framework, Theory and Regulation - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - Annual Financial Statements - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IFRS are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 -Consolidated Accounts and the Multinational - covers group accounts in an international context. Part 4 - Financial Information and Analysis - discusses in depth the availability and transparency of financial information as published, and then the usage and interpretation of that information.

The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companies' accounts, questions and answers.

L'auteur - David Alexander

David Alexander is a Professor of Accounting and Finance at the Birmingham Business School, The University of Birmingham, England. He has a degree in Economics and Accounting from the University of Bristol, England, and is a Fellow of the Institute of Chartered Accountants in England and Wales. Professor Alexander is a co-editor of the Miller European Accounting Guide.

L'auteur - Ann Jorissen

Sommaire

Framework, Theory and Regulation
- The basis of financial reporting
- International accounting differences
- The process of harmonisation
- Economic valuation concepts
- Current entry values
- Current exit value and mixed values
- Current purchasing power accounting
- Accounting theory and conceptual frameworks
- Structure of published financial statements
- Additional disclosure statements
- Quo vadis?
Annual Financial Statements
- Fixed (non-current) tangible assets
- Intangible assets and impairment of assets
- Leases
- Inventories and construction contracts
- Financial instruments
- Revenue
- Provisions
- Income taxes
- Employee benefits
- Changing prices and hyperinflationary economies
- Cash flow statements
- Presentation issues
Consolidated Accounts and The Multinational
- Consolidated financial statements
- Foreign currency translation
Financial Analysis
- Interpretation of financial statements
- Techniques of financial analysis

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Thomson
Auteur(s)	David Alexander, Anne Britton, Ann Jorissen
Parution	15/11/2005
Édition	2^eme édition
Nb. de pages	770
Format	19 x 24,5
Couverture	Broché
Poids	1315g
Intérieur	Noir et Blanc
EAN13	9781844802012
ISBN13	978-1-84480-201-2