International financial reporting and analysis:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Thomson
2005
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 768 S. graph. Darst. |
| ISBN: | 9781844802012 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV021638291 | ||
| 003 | DE-604 | ||
| 005 | 20070420 | ||
| 007 | t | ||
| 008 | 060630s2005 xxkd||| |||| 00||| eng d | ||
| 020 | |a 9781844802012 |9 978-1-84480-201-2 | ||
| 020 | |z 1844802019 |9 1-84480-201-9 | ||
| 035 | |a (OCoLC)59138985 | ||
| 035 | |a (DE-599)BVBBV021638291 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 044 | |a xxk |c GB | ||
| 049 | |a DE-92 |a DE-522 | ||
| 050 | 0 | |a HF5635 | |
| 082 | 0 | |a 657.3 |2 22 | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Alexander, David |d 1947- |e Verfasser |0 (DE-588)132878550 |4 aut | |
| 245 | 1 | 0 | |a International financial reporting and analysis |c David Alexander ; Anne Britton ; Ann Jorissen |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a London |b Thomson |c 2005 | |
| 300 | |a XVI, 768 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 7 | |a Analyse financière |2 rasuqam | |
| 650 | 7 | |a Finances internationales |2 rasuqam | |
| 650 | 7 | |a Financiële analyse |2 gtt | |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 7 | |a Information financière |2 rasuqam | |
| 650 | 7 | |a Internationale aspecten |2 gtt | |
| 650 | 7 | |a Internationale ondernemingen |2 gtt | |
| 650 | 7 | |a États financiers - Guides, manuels, etc |2 ram | |
| 650 | 7 | |a États financiers - Problèmes et exercices |2 ram | |
| 650 | 7 | |a États financiers consolidés |2 rasuqam | |
| 650 | 7 | |a États financiers |2 rasuqam | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Financial statements | |
| 650 | 4 | |a Financial statements |v Problems, exercises, etc | |
| 650 | 4 | |a International business enterprises |x Finance | |
| 650 | 4 | |a International business enterprises |x Finance |v Problems, exercises, etc | |
| 650 | 0 | 7 | |a Finanzanalyse |0 (DE-588)4133000-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bilanzanalyse |0 (DE-588)4069453-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Analyse |0 (DE-588)4122795-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Analyse |0 (DE-588)4122795-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 1 | 1 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 1 | 2 | |a Finanzanalyse |0 (DE-588)4133000-6 |D s |
| 689 | 1 | |8 1\p |5 DE-604 | |
| 689 | 2 | 0 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 2 | 1 | |a Bilanzanalyse |0 (DE-588)4069453-7 |D s |
| 689 | 2 | |8 2\p |5 DE-604 | |
| 700 | 1 | |a Britton, Anne |e Verfasser |0 (DE-588)1131195590 |4 aut | |
| 700 | 1 | |a Jorissen, Ann |e Verfasser |0 (DE-588)170694984 |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014853115&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014853115 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804135439119941633 |
|---|---|
| adam_text | Contents
Foreword xi
Preface xiii
Part One Framework, Theory and Regulation 1
Chapter 1 Basics of financial reporting 3
Introduction • Users of financial reports • Characteristics of
useful information • Need for communication • Coherent
framework • International dimension • Terminology and the
English language
Chapter 2 International accounting differences 20
Introduction • Origin of national differences • Differences in
accounting systems • Characteristics and differences in
national GAAP • Country classification • Classification
issues: more recent evolutions • National differences: will they
still play a role in the future?
Chapter 3 The process of harmonization 41
Introduction • EU Directives • International Accounting
Standards • New structure of the IASB • The future?
Chapter 4 Economic valuation concepts 50
Introduction • The basic equation • Income and capital •
Wealth and value • An array of value concepts • Economic
value • Capital maintenance • Criteria for appraising
alternative valuation concepts • Fisher and psychic income •
Hicks and capital maintenance • Calculation of economic
income • Income ex ante and income ex post
CONTENTS
Chapter 5 Current entry value 71
Introduction • Back to basics • The business itself Capital
maintenance • Replacement cost accounting and depreciation
• Current entry values: preliminary appraisal
Chapter 6 Current exit value and mixed values 87
Introduction • Current exit value accounting • Current exit
values: preliminary appraisal • Mixed values ad hoc
methods • Mixed values deprival value • Deprival value
(DV): appraisal • Fair values • Current values: some overall
thoughts
Chapter 7 Current purchasing power accounting 101
Introduction • The measuring unit problem . Current
purchasing power • Combination of methods • Current
purchasing power what does it really mean? • Some
European practices and traditions
Chapter 8 Accounting theory and conceptual frameworks 120
Introduction • Is an accounting theory possible? • Approaches
to the formulation of accounting theory • The IASB conceptual
framework • Scope • Fair presentation and compliance with
International Accounting Standards • Accounting policies
Chapter 9 Structure of published financial statements 152
Introduction • Balance sheets • Income statements « Changes
in equity • Cash flow statements • Notes to the financial
statements
Chapter 10 Additional disclosure statements 168
Introduction Need for additional statements • Possible
additional statements • Other extension frameworks
Chapter 11 Quo vadis? 183
Introduction • The future
Part Two Annual Financial Statements 185
Chapter 12 Fixed (non current) tangible assets 187
Introduction • Principles of accounting for depreciation •
Determining the cost of a fixed asset • Government grants •
Borrowing costs • Property, plant and equipment • Accounting
for investment properties
CONTENTS VN
Chapter 13 Intangible assets and impairment of assets 224
Introduction • Intangible assets • Accounting for purchased
goodwill • Impairment of assets
Chapter 14 Leases 256
Introduction • Definitions of IAS 17 ? Lease classification •
Accounting and reporting by lessees finance leases •
Accounting and reporting by lessees operating leases •
Accounting and reporting by lessors finance leases •
Accounting and reporting by lessors operating leases • Sale
and leaseback transactions
Chapter 15 Inventories and construction contracts 279
Introduction • Inventories • Inventory systems • IAS
requirements for inventory • Construction contracts
Chapter 16 Accounting for financial instruments 303
Introduction • History of accounting for financial instruments •
Problems identified • What is a financial instrument? •
Categories of financial asset/liability • Measurement of
financial instruments • Hedging • Possible revisions to IAS 39 •
IFRS 4, Insurance contracts
Chapter 17 Revenue 327
Introduction • What is revenue? • What does revenue arise
from? • How should it be measured?
Chapter 18 Provisions, contingent liabilities and
contingent assets 339
Introduction • Problems identified • Provisions, contingent
liabilities and contingent assets • Accounting for provisions,
contingent liabilities and contingent assets • Specific
application of recognition and measurement rules • Fourth
Directive and IAS 37
Chapter 19 Income taxes 357
Introduction • The expense question • The deferred tax
problem • L45 12 and tax
Chapter 20 Employee benefits 380
Introduction • Accounting for short term employee benefits •
Accounting for profit sharing and bonus plans • Accounting
for equity compensation benefits • Accounting for long term
employee benefits: pension benefits • Termination benefits •
Accounting by the pension fund
ii CONTENTS
Chapter 21 Changing prices and hyperinflationary economies 417
Introduction • EU Fourth Directive • IAS GAAP
Chapter 22 Cash flow statements 424
Introduction • Cash flow reporting • Funds flow or cash flow? •
Requirements of IAS 7 • Format of a cash flow statement
Chapter 23 Presentation issues 450
Introduction • Segmental reporting • Non current assets held
for sale and discontinued operations • Events after balance
sheet date • Accounting policies, changes in accounting
estimates and errors • Earnings per share • Interim financial
reporting
Part Three Consolidated Accounts and the Multinational 511
Chapter 24 Consolidated financial statements 513
Introduction • Need for group accounts. Seventh Council
Directive of the European Communities • Control and
subsidiaries • Accounting for business combinations • Reverse
acquisitions • Adjustments to purchase consideration •
Adjustments to identifiable assets or liabilities • Disposal of
part interest • Consolidated income statement • Preparation of
consolidated accounts involving more than one subsidiary •
Uniting of interests • Differences between acquisition
accounting and merger accounting • Special purpose enterprises •
Equity accounting and associates • Joint ventures • Summary of
accounting methods for business combinations • Related party
transactions
Chapter 25 Foreign currency translation 583
Introduction • Currency conversion • Currency translation •
MS 21 requirements for individual enterprise s foreign
currency transactions • Translation methods for financial
statements of foreign operations • IAS 21 rules for translation
of financial statements of foreign operations • Financial
reporting in hyperinflationary economies
Part Four Financial Analysis 605
Chapter 26 Interpretation of financial statements 607
Introduction • Industry analysis • Accounting analysis • Entity
analysis • Impact of accounting standards used on annual
accounts
CONTENTS ix
Chapter 27 Techniques of financial analysis 651
Introduction . Elements of non comparability in financial
statements • Trend analysis or horizontal analysis • Common
size analysis • Segmental analysis • Ratio analysis • Disclosure
of non financial data • Cash flow statement
References 711
Solutions 717
Index 755
|
| adam_txt |
Contents
Foreword xi
Preface xiii
Part One Framework, Theory and Regulation 1
Chapter 1 Basics of financial reporting 3
Introduction • Users of financial reports • Characteristics of
useful information • Need for communication • Coherent
framework • International dimension • Terminology and the
English language
Chapter 2 International accounting differences 20
Introduction • Origin of national differences • Differences in
accounting systems • Characteristics and differences in
national GAAP • Country classification • Classification
issues: more recent evolutions • National differences: will they
still play a role in the future?
Chapter 3 The process of harmonization 41
Introduction • EU Directives • International Accounting
Standards • New structure of the IASB • The future?
Chapter 4 Economic valuation concepts 50
Introduction • The basic equation • Income and capital •
Wealth and value • An array of value concepts • Economic
value • Capital maintenance • Criteria for appraising
alternative valuation concepts • Fisher and psychic income •
Hicks and capital maintenance • Calculation of economic
income • Income ex ante and income ex post
CONTENTS
Chapter 5 Current entry value 71
Introduction • Back to basics • The business itself Capital
maintenance • Replacement cost accounting and depreciation
• Current entry values: preliminary appraisal
Chapter 6 Current exit value and mixed values 87
Introduction • Current exit value accounting • Current exit
values: preliminary appraisal • Mixed values ad hoc
methods • Mixed values deprival value • Deprival value
(DV): appraisal • Fair values • Current values: some overall
thoughts
Chapter 7 Current purchasing power accounting 101
Introduction • The measuring unit problem . Current
purchasing power • Combination of methods • Current
purchasing power what does it really mean? • Some
European practices and traditions
Chapter 8 Accounting theory and conceptual frameworks 120
Introduction • Is an accounting theory possible? • Approaches
to the formulation of accounting theory • The IASB conceptual
framework • Scope • Fair presentation and compliance with
International Accounting Standards • Accounting policies
Chapter 9 Structure of published financial statements 152
Introduction • Balance sheets • Income statements « Changes
in equity • Cash flow statements • Notes to the financial
statements
Chapter 10 Additional disclosure statements 168
Introduction Need for additional statements • Possible
additional statements • Other extension frameworks
Chapter 11 Quo vadis? 183
Introduction • The future
Part Two Annual Financial Statements 185
Chapter 12 Fixed (non current) tangible assets 187
Introduction • Principles of accounting for depreciation •
Determining the cost of a fixed asset • Government grants •
Borrowing costs • Property, plant and equipment • Accounting
for investment properties
CONTENTS VN
Chapter 13 Intangible assets and impairment of assets 224
Introduction • Intangible assets • Accounting for purchased
goodwill • Impairment of assets
Chapter 14 Leases 256
Introduction • Definitions of IAS 17 ? Lease classification •
Accounting and reporting by lessees finance leases •
Accounting and reporting by lessees operating leases •
Accounting and reporting by lessors finance leases •
Accounting and reporting by lessors operating leases • Sale
and leaseback transactions
Chapter 15 Inventories and construction contracts 279
Introduction • Inventories • Inventory systems • IAS
requirements for inventory • Construction contracts
Chapter 16 Accounting for financial instruments 303
Introduction • History of accounting for financial instruments •
Problems identified • What is a financial instrument? •
Categories of financial asset/liability • Measurement of
financial instruments • Hedging • Possible revisions to IAS 39 •
IFRS 4, Insurance contracts
Chapter 17 Revenue 327
Introduction • What is revenue? • What does revenue arise
from? • How should it be measured?
Chapter 18 Provisions, contingent liabilities and
contingent assets 339
Introduction • Problems identified • Provisions, contingent
liabilities and contingent assets • Accounting for provisions,
contingent liabilities and contingent assets • Specific
application of recognition and measurement rules • Fourth
Directive and IAS 37
Chapter 19 Income taxes 357
Introduction • The expense question • The deferred tax
problem • L45 12 and tax
Chapter 20 Employee benefits 380
Introduction • Accounting for short term employee benefits •
Accounting for profit sharing and bonus plans • Accounting
for equity compensation benefits • Accounting for long term
employee benefits: pension benefits • Termination benefits •
Accounting by the pension fund
ii CONTENTS
Chapter 21 Changing prices and hyperinflationary economies 417
Introduction • EU Fourth Directive • IAS GAAP
Chapter 22 Cash flow statements 424
Introduction • Cash flow reporting • Funds flow or cash flow? •
Requirements of IAS 7 • Format of a cash flow statement
Chapter 23 Presentation issues 450
Introduction • Segmental reporting • Non current assets held
for sale and discontinued operations • Events after balance
sheet date • Accounting policies, changes in accounting
estimates and errors • Earnings per share • Interim financial
reporting
Part Three Consolidated Accounts and the Multinational 511
Chapter 24 Consolidated financial statements 513
Introduction • Need for group accounts. Seventh Council
Directive of the European Communities • Control and
subsidiaries • Accounting for business combinations • Reverse
acquisitions • Adjustments to purchase consideration •
Adjustments to identifiable assets or liabilities • Disposal of
part interest • Consolidated income statement • Preparation of
consolidated accounts involving more than one subsidiary •
Uniting of interests • Differences between acquisition
accounting and merger accounting • Special purpose enterprises •
Equity accounting and associates • Joint ventures • Summary of
accounting methods for business combinations • Related party
transactions
Chapter 25 Foreign currency translation 583
Introduction • Currency conversion • Currency translation •
MS 21 requirements for individual enterprise's foreign
currency transactions • Translation methods for financial
statements of foreign operations • IAS 21 rules for translation
of financial statements of foreign operations • Financial
reporting in hyperinflationary economies
Part Four Financial Analysis 605
Chapter 26 Interpretation of financial statements 607
Introduction • Industry analysis • Accounting analysis • Entity
analysis • Impact of accounting standards used on annual
accounts
CONTENTS ix
Chapter 27 Techniques of financial analysis 651
Introduction . Elements of non comparability in financial
statements • Trend analysis or horizontal analysis • Common
size analysis • Segmental analysis • Ratio analysis • Disclosure
of non financial data • Cash flow statement
References 711
Solutions 717
Index 755 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Alexander, David 1947- Britton, Anne Jorissen, Ann |
| author_GND | (DE-588)132878550 (DE-588)1131195590 (DE-588)170694984 |
| author_facet | Alexander, David 1947- Britton, Anne Jorissen, Ann |
| author_role | aut aut aut |
| author_sort | Alexander, David 1947- |
| author_variant | d a da a b ab a j aj |
| building | Verbundindex |
| bvnumber | BV021638291 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)59138985 (DE-599)BVBBV021638291 |
| 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 |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03179nam a2200757 c 4500</leader><controlfield tag="001">BV021638291</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20070420 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">060630s2005 xxkd||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781844802012</subfield><subfield code="9">978-1-84480-201-2</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">1844802019</subfield><subfield code="9">1-84480-201-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)59138985</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV021638291</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxk</subfield><subfield code="c">GB</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-92</subfield><subfield code="a">DE-522</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5635</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.3</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Alexander, David</subfield><subfield code="d">1947-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)132878550</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">International financial reporting and analysis</subfield><subfield code="c">David Alexander ; Anne Britton ; Ann Jorissen</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">2. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London</subfield><subfield code="b">Thomson</subfield><subfield code="c">2005</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVI, 768 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accounting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Analyse financière</subfield><subfield code="2">rasuqam</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Finances internationales</subfield><subfield code="2">rasuqam</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financiële analyse</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financiële verslaglegging</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Information financière</subfield><subfield code="2">rasuqam</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationale aspecten</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationale ondernemingen</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">États financiers - Guides, manuels, etc</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">États financiers - Problèmes et exercices</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">États financiers consolidés</subfield><subfield code="2">rasuqam</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">États financiers</subfield><subfield code="2">rasuqam</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Multinationales Unternehmen</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield><subfield code="v">Problems, exercises, etc</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">International business enterprises</subfield><subfield code="x">Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">International business enterprises</subfield><subfield code="x">Finance</subfield><subfield code="v">Problems, exercises, etc</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzanalyse</subfield><subfield code="0">(DE-588)4133000-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bilanzanalyse</subfield><subfield code="0">(DE-588)4069453-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Analyse</subfield><subfield code="0">(DE-588)4122795-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Analyse</subfield><subfield code="0">(DE-588)4122795-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Finanzanalyse</subfield><subfield code="0">(DE-588)4133000-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="1"><subfield code="a">Bilanzanalyse</subfield><subfield code="0">(DE-588)4069453-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Britton, Anne</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1131195590</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Jorissen, Ann</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)170694984</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014853115&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-014853115</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| id | DE-604.BV021638291 |
| illustrated | Illustrated |
| index_date | 2024-07-02T14:59:11Z |
| indexdate | 2024-07-09T20:40:31Z |
| institution | BVB |
| isbn | 9781844802012 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014853115 |
| oclc_num | 59138985 |
| open_access_boolean | |
| owner | DE-92 DE-522 |
| owner_facet | DE-92 DE-522 |
| physical | XVI, 768 S. graph. Darst. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Thomson |
| record_format | marc |
| spelling | Alexander, David 1947- Verfasser (DE-588)132878550 aut International financial reporting and analysis David Alexander ; Anne Britton ; Ann Jorissen 2. ed. London Thomson 2005 XVI, 768 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Analyse financière rasuqam Finances internationales rasuqam Financiële analyse gtt Financiële verslaglegging gtt Information financière rasuqam Internationale aspecten gtt Internationale ondernemingen gtt États financiers - Guides, manuels, etc ram États financiers - Problèmes et exercices ram États financiers consolidés rasuqam États financiers rasuqam Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Analyse (DE-588)4122795-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Analyse (DE-588)4122795-5 s DE-604 Rechnungslegung (DE-588)4128343-0 s International Financial Reporting Standards (DE-588)4699643-6 s Finanzanalyse (DE-588)4133000-6 s 1\p DE-604 Bilanzanalyse (DE-588)4069453-7 s 2\p DE-604 Britton, Anne Verfasser (DE-588)1131195590 aut Jorissen, Ann Verfasser (DE-588)170694984 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014853115&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Alexander, David 1947- Britton, Anne Jorissen, Ann International financial reporting and analysis Accounting gtt Analyse financière rasuqam Finances internationales rasuqam Financiële analyse gtt Financiële verslaglegging gtt Information financière rasuqam Internationale aspecten gtt Internationale ondernemingen gtt États financiers - Guides, manuels, etc ram États financiers - Problèmes et exercices ram États financiers consolidés rasuqam États financiers rasuqam Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc Finanzanalyse (DE-588)4133000-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Analyse (DE-588)4122795-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4069453-7 (DE-588)4699643-6 (DE-588)4122795-5 (DE-588)4128343-0 |
| title | International financial reporting and analysis |
| title_auth | International financial reporting and analysis |
| title_exact_search | International financial reporting and analysis |
| title_exact_search_txtP | International financial reporting and analysis |
| title_full | International financial reporting and analysis David Alexander ; Anne Britton ; Ann Jorissen |
| title_fullStr | International financial reporting and analysis David Alexander ; Anne Britton ; Ann Jorissen |
| title_full_unstemmed | International financial reporting and analysis David Alexander ; Anne Britton ; Ann Jorissen |
| title_short | International financial reporting and analysis |
| title_sort | international financial reporting and analysis |
| topic | Accounting gtt Analyse financière rasuqam Finances internationales rasuqam Financiële analyse gtt Financiële verslaglegging gtt Information financière rasuqam Internationale aspecten gtt Internationale ondernemingen gtt États financiers - Guides, manuels, etc ram États financiers - Problèmes et exercices ram États financiers consolidés rasuqam États financiers rasuqam Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc Finanzanalyse (DE-588)4133000-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Analyse (DE-588)4122795-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accounting Analyse financière Finances internationales Financiële analyse Financiële verslaglegging Information financière Internationale aspecten Internationale ondernemingen États financiers - Guides, manuels, etc États financiers - Problèmes et exercices États financiers consolidés États financiers Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc Finanzanalyse Bilanzanalyse International Financial Reporting Standards Analyse Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014853115&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT alexanderdavid internationalfinancialreportingandanalysis AT brittonanne internationalfinancialreportingandanalysis AT jorissenann internationalfinancialreportingandanalysis |