Corporate financial reporting: a global perspective
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| Main Author: | |
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| Format: | Book |
| Language: | English |
| Published: |
London
Thomson
2002
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| Edition: | 1. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXVI, 636 S. graph. Darst. 1 CD-Rom (12 cm) |
| ISBN: | 1861527535 |
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MARC
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| 100 | 1 | |a Stolowy, Hervé |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Corporate financial reporting |b a global perspective |c Hervé Stolowy & Michel J. Lebas |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a London |b Thomson |c 2002 | |
| 300 | |a XXVI, 636 S. |b graph. Darst. |e 1 CD-Rom (12 cm) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 650 | 4 | |a Corporation reports | |
| 650 | 4 | |a Corporations |x Accounting | |
| 650 | 4 | |a Financial statements | |
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Record in the Search Index
| _version_ | 1804130136152342528 |
|---|---|
| adam_text | contents
List of figures
List of tables
About the authors xix
Preface xxi
Acknowledgments xxv
f I j Introduction to financial accounting 1
(l) Accounting: The language of business 3
A model of business activity 3
Accounting: a language for business 4
Core Issues 11
Definition of financial accounting 11
Users of financial accounting 14
Financial reporting standards 17
Introduction to the accounting process 20
Advanced Issues 27
Financial accounting and managerial accounting 27
Qualitative characteristics of useful financial statements 28
History of accounting: from Sumer to Luca Pacioli 33
Key points 36
Review 36
Assignments 37
C2j Introduction to financial statements 43
Core Issues 44
Balance sheet or statement of financial position 44
Basic business equation or balance sheet equation 46
Income statement 60
Notes to financial statements 65
Advanced Issues 66
Notion of depreciation 66
Profit appropriation 69
Consumption of resources and inventory 71
Financial statement analysis 79
Key points 81
Review 81
Assignments 85
Cjij Financial statements presentation 91
Core Issues 92
Balance sheet 92
Income statement 97
Notes to financial statements 100
Cash flow statement 102
Annual report 106
Advanced Issues 107
Balance sheet 107
Income statement 109
Terminology 111
Key points 113
Review 113
Assignments 118 |
CO The accounting process 139 I
Core Issues 139
Double entry bookkeeping and the recording of transactions 139
The accounting process 143
Advanced Issues 152
Organization of the accounting system 152
The chart of accounts 152
Key points 154
Review 155
Assignments 163
Csj Accounting principles and end of period adjustments 165
Core Issues 166
Accounting principles 166
End of period entries 175
Advanced Issues 183
Recording of adjusting entries 184
Correction of errors 189
Ending inventory 189
Closing entries 189
limitations on the applicability of accounting principles 190
Key points 190
Review 191
Assignments 194
(II ) International and comparative accounting:
^ ^ A topical approach 205
fjoj Revenue recognition issues 207
Core Issues 208
Issues of revenue recognition 208
Accounting for differences in net income calculations originating from
diverging reporting and tax regulations 213
Advanced Issues 225
Long term contracts 225
Installment sales 227
Deferred taxation 227
Extraordinary and exceptional items 229
Changes in accounting estimates 230
Fundamental errors 230
Changes in accounting policies 231
Discontinuing operations 232
Comprehensive income 234
Government assistance: grants and subsidies 236
Key points 239
Review 239
Assignments 242
Cjj Tangible fixed assets 247
Core Issues 248
Categories of fixed assets 248
Definition of tangible fixed assets 250
Cost of acquisition 253
Depreciation 254
Advanced Issues 263
Definition and recognition of tangible assets 263
Depreciation: additional methods 267
Costs subsequent to acquisition 274
Disposal of long term assets 275
Financial aspects of tangible assets 276
Key points 279
Review 280
Assignments 281
Csj Intangible assets 287
Core Issues 288
Definition of intangibles 289
Recognition of intangible assets 297
Reporting of changes in intangible assets value 298
Advanced Issues 303
Accounting for research and development 303
Accounting for computer software 308
Financial statement analysis 309
Key points 311
Review 311
Assignments 313
MM Inventories 319
Core Issues 320
Classification of inventories 320
Inventory recording systems 325
Inventory valuation and reported income 329
Advanced Issues 335
Effect of an inventory misstatement 335
Inventories and cash flow 335
Decline in value (end of year adjustments) 336
Income statement by nature and income statement by function 337
Disclosure of inventory valuation policies 338
Financial statement analysis pertaining to inventories 340
Key points 342
Review 343
Assignments 344
Mfn Current assets other than inventories 353
Core Issues 353
Accounts receivable or receivables 354
Current investments 362
Cash and cash equivalents 366
Advanced Issues 368
Notes receivable 368
Sales returns 370
Financial statement analysis 371
Key points 372
Review 373
Assignments 375
Ql) Shareholders equity 381
Core Issues 382
Forms of business organization 382
Share capital 385
Profit appropriation 391
Advanced Issues 398
Accounting issuance of shares for non cash capital
contributions 398
Accounting for share issuance costs 401
Capital reduction 401
Treasury shares (or own shares or treasury stock) 402
Stock options plan ( share options plan ) 405
Share dividend and dividend in kind 406
Comprehensive income 407
Change in shareholders equity 408
Financial statement analysis 412
Key points 415
Review 416
Assignments 419
fl2) Liabilities and provisions 429
Core Issues 430
Definitions 430
; The current/non current distinction 431
Relative weight of liabilities in the balance sheet 433
Long term liabilities 435
Accounting for current liabilities 436
Reporting liabilities 440
y Liabilities, provisions, and contingent liabilities 442
Advanced Issues 449
i Bonds 449
Leased assets 454
Environmental liability 461
Employee benefits and pension accounting 461
Financial statement analysis 464
Key points 465
Review 466
Assignments 470
(l3j Financial fixed assets and business combinations 481
Core Issues 483
Types of financial fixed asset 483
Treatment of changes in value 484
Business combinations: principles and methods 484
Advanced Issues 504
r Consolidation process 505
Deferred taxation on consolidation 506
; Foreign currency translations 507
Legal mergers 507
r Key points 510
Review 511
Assignments 513
(ill) Financial statement analysis 527
U4j Cash flow statement 529
Core Issues 530
Structure of the cash flow statement 530
Usefulness of the cash flow statement 530
Contents of the activities 532
Calculating cash flows from operating activities 533
Cash and cash equivalents 534
Example of a cash flow statement 536
Preparation of a cash flow statement 538
Reporting 549
Advanced Issues 550
Differences in classification 550
Non cash investing and financing transactions 551 ;
Funds flow statement or statement of changes in financial j
position 552
Different titles and different models 552 :
Analysis of the cash flow statement 552
Key points 554
Review 555 :
Assignments 563 ;
Q.5) Financial statement analysis 573
Core Issues 574
Trend analysis 575 !
Common size (or vertical) analysis 575
Ratio analysis 584
Advanced Issues 591
Sources of information about companies 591
Measures of return to investors 592
Segment reporting 598
Accounts manipulation and quality of financial statements 601
Scoring models 604
Key points 605 ]
Review 606
Assignments 612
Index 625
i
1
1
f
list of figures
Figure 1.1 The generic business model is a figure of eight cycle 5
Figure 1.2 Accounting describes all parts of the activities of the firm 6
Figure 1.3 A generic representation of the operations of a business and the role of
accounting 8
Figure 1.4 A set of financial accounting users 17
Figure 1.5 The IASB structure 19
Figure 1.6 The unity of accounting: different but coherent approaches 30
Figure 1.7 Useful information 31
Figure 2.1 Financial position 45
Figure 2.2 Transaction 1 49
Figure 2.3 Transaction 2 50
Figure 2.4 Transaction 3 51
Figure 2.5 Transaction 4 52
Figure 2.6 Transaction 5 53
Figure 2.7 Transaction 6 54
Figure 2.8 Transaction 7 55
Figure 2.9 Transaction 8 56
Figure 2.10 Summary table 57
. Figure 2.11 Links between balance sheet and income statement 61
I Figure 2.12 Link between profit and shareholders equity 64
Figure 2.13 Impact on financial statements 65
Figure 2.14 Recording the depreciation 67
Figure 2.15 Recording profit appropriation 71
Figure 2.16 Logic of inventories 77
i Figure 2.17 Income statement and inventory 78
Figure 3.1 Presentation of the balance sheet 93
Figure 3.2 Vertical format 93
Figure 3.3 Horizontal format 93
Figure 3.4 Balance sheet format 93
Figure 3.5 Example of an operating cycle 95
Figure 3.6 Choices in the presentation of income statements 97
Figure 3.7 Vertical versus horizontal presentations 97
Figure 3.8 Link between balance sheet, income statement and cash flow statement 105
Figure 4.1 Basic business equation and concepts of debit and credit 141
Figure 4.2 Debit and credit 141
Figure 4.3 Debit and credit from a bank s perspective 142
Figure 4.4 Basic rules for debit and credit 142
Figure 4.5 Accounting process/accounting system 143
Figure 4.6 A possible chart of accounts 153
Figure 5.1 Accounting principles 167
Figure 5.2 Main categories of end of period entries 176
Figure 5.3 Main adjusting entries 177
Figure 5.4 Revenues recorded but unearned 178
Figure 5.5 Expenses paid in advance 179
Figure 5.6 Accounting for depreciation 181
Figure 5.7 Recording of a provision expense 182
Figure 5.8 Accrual of revenues at year end of the first year 184
Figure 5.9 Accrual of revenues the following year 184
Figure 5.10 Revenues recorded in advance Year 1 185
Figure 5.11 Accounting entries in Year 2 185
Figure 5.12 Expenses consumed but not recorded 186
Figure 5.13 Accrual of electricity expense 186
Figure 5.14 Recording in Year 2 187
Figure 5.15 Expenses recorded in advance Year 1 188
Figure 5.16 Expenses recorded in advance Year 2 188
Figure 6.1 Differences between taxable and pre tax income 214
Figure 6.2 Temporary differences 217
Figure 6.3 Recording a deferred tax asset in financial accounting (GAAP based) books 220
Figure 6.4 Recording a deferred tax liability 222
Figure 6.5 Components of comprehensive income 234
Figure 6.6 Accounting and reporting for investment grant in IAS 20 237
Figure 6.7 Accounting for an investment grant 238
Figure 7.1 Accounting issues in reporting tangible assets 250
Figure 7.2 Recording of the acquisition 254
Figure 7.3 Recording depreciation expense 263
Figure 7.4 Accounting for tangible assets constructed by and for Purcell and Co. 266
Figure 7.5 Annual depreciation expense 272
Figure 7.6 Book value 272
Figure 8.1 Intangible assets issues 288
Figure 8.2 How intangible assets are defined 290
Figure 8.3 Definition of intangible assets in the UK 291
Figure 8.4 Accounting for organization costs 293
Figure 8.5 Recognition of intangible assets 297
Figure 8.6 Treatments of change in value 299
Figure 8.7 Accounting for R D 305
Figure 8.8 Accounting for computer software 308
Figure 9.1 Inventories major issues 320
Figure 9.2 Classification of inventories 321
Figure 9.3 Recording of inventory Impact on the financial statements 328
Figure 9.4 Inventories in the income statement by nature 329
Figure 9.5 Costing inventories 332
Figure 9.6 End of year adjustments 336
Figure 10.1 Different categories of claim 356
Figure 10.2 Doubtful accounts receivable 356
Figure 10.3 Doubtful accounts Year 20X1 358
Figure 10.4 Doubtful accounts Year 20X2 359
Figure 10.5 Doubtful accounts Year 20X3 359
Figure 10.6 Accounting for current investments Year 20X1 364
Figure 10.7 Accounting for current investments Year 20X2 364
Figure 10.8 Note receivable discounted (sold) before maturity (draft emitted by the seller and
accepted by the buyer) 369
Figure, 10.9 Recording of a sales return with direct cancellation 370
Figure 10.10 Recording of a sales return with use of a contra account 370
Figure 11.1 Forms of business organization 385
Figure 11.2 Accounting for issuance of share capital 390
Figure 11.3 Accounting for profit appropriation 394
Figure 11.4 Accounting for a share issuance in kind 399
Figure 11.5 Share issuance by capitalization of reserves 400
Figure 11.6 Accounting for retirement of shares to reduce share capital 403
Figure 11.7 Accounting for share dividends 407
Figure 12.1 Classification of liabilities 432
Figure 12.2 Financing need 435
Figure 12.3 Accounts payable 437
Figure 12.4 Accounting for compensation expense 439 ;
Figure 12.5 Liabilities and related concepts 442
Figure 12.6 Accounting for bonds issued at par 452
Figure 12.7 Accounting for bonds issued at a premium 453
Figure 12.8 Accounting treatment of leased assets 455
Figure 12.9 Capitalization of leased equipment 459
Figure 12.10 Accounting for employee benefits 462
Figure 13.1 Definition of associate and subsidiary 484
Figure 13.2 Accounting for business combination 485
Figure 13.3 Percentages of control may differ from percentages of interest 489
Figure 13.4 Consolidation methods 490
Figure 13.5 Full consolidation 491
Figure 13.6 Analysis of the difference arising on first consolidation 498
Figure 13.7 Equity method 501
Figure 13.8 Proportionate consolidation 503
Figure 14.1 Reporting cash flows from operating activities 533
Figure 14.2 Determination of cash flows using the semi direct method 540
Figure 14.3 Indirect method 543
Figure 14.4 Cash and non cash items in the income statement 544
Figure 15.1 The use of common size financial statements 577
Figure 15.2 Structure of the income statement by intermediate balances of financial
performance 579
Figure 15.3 The (a) approach: WC(a) = SE + LTD FA 583
Figure 15.4 The (b) approach: WC(b) = Cash + Receivables + Inventories Short term
debt 583
Figure 15.5 Different types of financial structure 585
Figure 15.6 Ratio comparisons 587
Figure 15.7 Pyramid of ratios 591
Figure 15.8 A framework for classifying accounts manipulation 602
list of tables
Table 1.1 Users and their different needs 15
Table 1.2 VM s wealth account at step 1 21
Table 1.3 Wealth account after step 2 22
Table 1.4 Wealth account of VM after step 3 24
Table 1.5 Report on the activity of the Venture Mantzaros for the 4 years of its activity 24
Table 1.6 Cash balance 25
Table 1.7 Wealth account after step 4 (return of the expedition) 25
Table 1.8 Liquidation of the venture 26
Table 1.9 Differences between managerial and financial accounting 29
Table 2.1 Balance sheet (continental European presentation) 46
Table 2.2 Balance sheet (North American presentation) 46
Table 2.3 Balance sheet on 30 April 20X1 56
Table 2.4 Cash versus profit 58
Table 2.5 Impact of most common transactions 59
Table 2.6 Income statement of Verdi Company 63
Table 2.7 Income statement 64
Table 2.8 Balance sheet after depreciation 68
Table 2.9 Income statement after depreciation 68
• Table 2.10 Vertical income statement 68
Table 2.11 Cash versus profit 71
Table 2.12 Impact on the basic equation Year 20X1 73
Table 2.13 Impact on the financial statements 73
Table 2.14 Impact on the basic business equation Year 20X2 73
Table 2.15 Impact on the basic equation 74
*• Table 2.16 Impact on financial statements 75
Table 2.17 Impact of inventory on the basic equation 75
Table 2.18 Impact on the financial statements Year 20X2 76
Table 3.1 Balance sheet examples using the multiple step vertical format 94
Table 3.2 Increasing liquidity and maturity 96
Table 3.3 Decreasing liquidity and maturity 96
Table 3.4 Example of a multiple step income statement (vertical) 98
Table 3.5 Income statement by nature (vertical) 99
Table 3.6 Income statement by function (vertical) 99
Table 3.7 Example of information found in the notes 101
Table 3.8 Illustrative cash flow statement 103
Table 3.9 Cash flow statement alternative presentation 104
Table 3.10 Illustrative components of an annual report 106
Table 3.11 UK format 1 Multiple step vertical balance sheet 107
Table 3.12 UK format 2 Single step vertical balance sheet 107
Table 3.13 A typical US balance sheet 108
Table 3.14 Income statement formats 109
Table 3.15 Article 25 format (vertical and by function) 109
Table 3.16 Article 23 format (vertical and by nature) 110
Table 3.17 US multiple step income statement 110
Table 3.18 Comparison between income statement by nature and by function 111
Table 3.19 Accounting terminology differences 112
Table 4.1 Cash account of Verdi Co. 140
Table 4.2 Verdi Co. journal 145
Table 4.3 Verdi Co. ledger 147
Table 4.4 Verdi trial balance 148
Table 4.5 Examples of normal account balances 150
Table 4.6 Financial statements of Verdi 151
Table 4.7 French chart of accounts 154
Table 6.1 Method 1: Direct computation 215
Table 6.2 Method 2: Reconciliation in Year 20X1 215
Table 6.3 Permanent differences 216
Table 6.4 Examples of expenses that are tax deductible in a period later than that of pre tax
income 218
Table 6.5 Effect of a provision when local GAAP does not allow deferred tax accounts 219
Table 6.6 Accounting for deferred income taxes 219
Table 6.7 Case of an expense which is tax deductible earlier than under GAAP 221
Table 6.8 Accounting for deferred income taxes 222
Table 6.9 Reporting for deferred income taxes in unconsolidated financial statements 224
Table 6.10 Net operating losses 228
Table 6.11 Comprehensive income in SFAS 130 235
Table 6.12 Aracruz 235
Table 7.1 Weight of tangible assets 248
Table 7.2 Tangible, intangible, and financial assets compared 249
Table 7.3 Fixed assets and cost allocation 249
Table 7.4 Assets and expenses 252
Table 7.5 Common useful lives 256
Table 7.6 Main depreciation methods 257
Table 7.7 Depreciation schedule Straight line method 258
Table 7.8 Examples of multiples 259
Table 7.9 Simulation 1: Double declining balance with switch as soon as DDB would lead to
book value lower than residual value 260
Table 7.10 Simulation 2: Double declining balance with reversal to straight line when rate of
SL over remaining life exceeds that of DDB 261
Table 7.11 Simulation 3: Declining balance with switch to straight line in mid life 261
Table 7.12 Capitalization of interest costs 265
Table 7.13 Basic data 267
Table 7.14 Depreciation schedule Sum of the years digits 268
Table 7.15 Depreciation schedule Productive output method 269
Table 7.16 Depreciation schedule Service quantity method 271
Table 7.17 Summary of the different methods 271
Table 7.18 Depreciation and cash flow 277
Table 7.19 Movements in tangible assets 277
Table 8.1 Weight of intangible assets 288
Table 8.2 Examples of definitions 291
Table 8.3 Intangibles recognized 298
Table 8.4 Treatment of decrease and increase in value (capitalized intangibles) 300
Table 8.5 Conditions of R D capitalization 304
Table 8.6 Examples of countries and conditions 304
Table 8.7 Simulation: Impact of capitalization 306
Table 8.8 Impact on net income over the period 306
Table 8.9 Examples of reporting for computer software 309
Table 8.10 R D intensity 310
Table 9.1 Main categories of inventory 322
Table 9.2 Weight of inventories 324
Table 9.3 Cost of consumption and value of remaining inventory 333
Table 9.4 Impact on income statement 333
Table 9.5 Impact on net income and ending inventory 334
Table 9.6 Accounting standards position regarding inventory valuation methods 334
Table 9.7 Impact on cash flow 335
Table 9.8 Data 337
Table 9.9 Income statement by nature and by function 338
Table 9.10 Formulae for the calculation of the inventory turnover in the income statement by
nature 341
Table 9.11 Inventory ratios 341
Table 10.1 Weight of accounts receivable (A/R) 354
Table 10.2 Average credit terms in some European countries in 2000 357
Table 10.3 Data of Mozart Company s current investment example 363
Table 10.4 Weight of cash and cash equivalents (C CE) 367
Table 11.1 Retained earnings 392
Table 11.2 Presentation of shareholders equity in the balance sheet 393
Table 11.3 XYZ Group Statement of recognized gains and losses for the year ended 31
December 20X2 409
Table 11.4 XYZ Group Statement of changes in equity for the year ended 31 December
20X2 411
Table 11.5 Different types of capital increase 413
Table 11.6 Examples of ratios based on equity 415
Table 12.1 Weight of liabilities 434
Table 12.2 Comparative characteristics of liabilities and shareholders equity 436
Table 12.3 Berwald Company Basic data 451
Table 12.4 Cash flows linked to the bond 451
Table 12.5 Present value of the cash flows from Table 12.4 451
Table 12.6 Schedule of interest and book value Effective interest method, premium
case 453
Table 12.7 Repayment schedule of the debt 458
Table 12.8 Depreciation schedule of the leased equipment 458
Table 12.9 Debt ratios 465
Table 13.1 Relations between a parent and another company 487
Table 13.2 Balance sheet at acquisition 491
Table 13.3 Financial statements as at 31 December 20X3 492
Table 13.4 Consolidated balance sheet 492
Table 13.5 Consolidated income statement 493
Table 13.6 Consolidated balance sheet with minority interests 494
Table 13.7 Consolidated income statement 495
Table 13.8 Minority interests and theories of consolidation 497
Table 13.9 Analysis of the differences arising on first consolidation 498
Table 13.10 Consolidated balance sheet 499
Table 13.11 Examples of amortization of goodwill 500
Table 13.12 Consolidated balance sheet with equity method 501
Table 13.13 Income statement (equity method) 502
Table 13.14 Consolidated balance sheet (proportionate consolidation) 503
Table 13.15 Consolidated income statement (proportionate consolidation) 504
Table 13.16 Balance sheets of merging and merged companies 507
Table 13.17 Value of companies 508
Table 13.18 Determination of the merger premium 509
Table 13.19 Balance sheet after merger 509
Table 14.1 Cash flow statement structure 530
Table 14.2 Countries allowing or requiring a cash flow statement 531
Table 14.3 Classification of cash flows 536
Table 14.4 Example of a cash flow statement 537
Table 14.5 Liszt Company Comparative balance sheets before appropriation Year ended
31 December 20X2 and 20X1 538
Table 14.6 Liszt Company Income statement Year 20X2 539
Table 14.7 Income statement items and related balance sheet items 542
Table 14.8 Cash flows from operating activities (direct method) 543
Table 14.9 Cash flows from operating activities (indirect method) 545
Table 14.10 Cash flows from investing activities 547
Table 14.11 Share issues 547
Table 14.12 Cash flows from financing activities 548
Table 14.13 Cash flow statement of Liszt Company Year 2 (indirect method) 549
Table 14.14 Differences in classification 551
Table 14.15 Liszt Company Available and free cash flows 553
Table 15.1 Trend analysis 575
Table 15.2 Common size analysis 576
Table 15.3 Procter Gamble Consolidated statement of earnings and common size income
statements Years ended 30 June 1995 1999 578
Table 15.4 Procter Gamble Consolidated balance sheets and common size balance sheets
Years ended 30 June 1996 1999 581
Table 15.5 Balance sheet structures 582
Table 15.6 Cash equation 582
Table 15.7 Link between balance sheet structure and cash equation 582
Table 15.8 Some key ratios 589
Table 15.9 Time weighted average number of shares 594
Table 15.10 Computation of diluted earnings per share 595
Table 15.11 Irish Continental Group Computation of earnings per share 595
Table 15.12 EMI Computation of earnings per share 596
Table 15.13 Example of economic value added 597
Table 15.14 Primary reporting by business segment, 1999 600
Table 15.15 Secondary reporting by geographic segment, 1999 600
|
| any_adam_object | 1 |
| author | Stolowy, Hervé |
| author_facet | Stolowy, Hervé |
| author_role | aut |
| author_sort | Stolowy, Hervé |
| author_variant | h s hs |
| building | Verbundindex |
| bvnumber | BV017291211 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.C7 |
| callnumber-search | HF5686.C7 |
| callnumber-sort | HF 45686 C7 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)48931880 (DE-599)BVBBV017291211 |
| dewey-full | 657.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.3 |
| dewey-search | 657.3 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
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| id | DE-604.BV017291211 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:16:14Z |
| institution | BVB |
| isbn | 1861527535 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010423147 |
| oclc_num | 48931880 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-522 DE-11 |
| owner_facet | DE-19 DE-BY-UBM DE-522 DE-11 |
| physical | XXVI, 636 S. graph. Darst. 1 CD-Rom (12 cm) |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Thomson |
| record_format | marc |
| spelling | Stolowy, Hervé Verfasser aut Corporate financial reporting a global perspective Hervé Stolowy & Michel J. Lebas 1. ed. London Thomson 2002 XXVI, 636 S. graph. Darst. 1 CD-Rom (12 cm) txt rdacontent n rdamedia nc rdacarrier Corporation reports Corporations Accounting Financial statements Finanzierung (DE-588)4017182-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzierung (DE-588)4017182-6 s Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010423147&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Stolowy, Hervé Corporate financial reporting a global perspective Corporation reports Corporations Accounting Financial statements Finanzierung (DE-588)4017182-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4017182-6 (DE-588)4048732-5 |
| title | Corporate financial reporting a global perspective |
| title_auth | Corporate financial reporting a global perspective |
| title_exact_search | Corporate financial reporting a global perspective |
| title_full | Corporate financial reporting a global perspective Hervé Stolowy & Michel J. Lebas |
| title_fullStr | Corporate financial reporting a global perspective Hervé Stolowy & Michel J. Lebas |
| title_full_unstemmed | Corporate financial reporting a global perspective Hervé Stolowy & Michel J. Lebas |
| title_short | Corporate financial reporting |
| title_sort | corporate financial reporting a global perspective |
| title_sub | a global perspective |
| topic | Corporation reports Corporations Accounting Financial statements Finanzierung (DE-588)4017182-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Corporation reports Corporations Accounting Financial statements Finanzierung Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010423147&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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