International financial reporting and analysis:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Thomson
2007
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 898 S. graph. Darst. |
| ISBN: | 9781844806683 |
Internformat
MARC
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| 245 | 1 | 0 | |a International financial reporting and analysis |c David Alexander ; Anne Britton ; Ann Jorissen |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a London |b Thomson |c 2007 | |
| 300 | |a XIII, 898 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 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 | |
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Datensatz im Suchindex
| _version_ | 1804136439299964928 |
|---|---|
| adam_text | CONTENTS
Foreword to previous edition
Preface
Vili
PART ONE FRAMEWORK, THEORY AND REGULATION
Basics of financial reporting
Objectives
Introduction
Users of financial reports
Characteristics of useful information
Need for communication
Coherent framework
International dimension
Terminology and the English language
Summary
Exercises
19
International accounting differences
Objectives
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?
Summary
Exercises
The process of harmonization
Objectives
Introduction
EU
International Accounting Standards
New structure of the IASB
The IASB s due process of standard
setting
The IASB: towards a global standard
setter?
The future?
Summary
Exercises
4
Objectives
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
Summary
Exercises
5
Objectives
Introduction
Back to basics
The business itself
Capital maintenance
Replacement cost accounting and
depreciation
Current entry values: preliminary
appraisal
Summary
Exercises
111
iv Contents
Current exit value and mixed values
Objectives
Introduction
Current exit value accounting
Current exit values: preliminary
appraisal
Mixed values
Mixed values
Deprivai
Fair values
Current values: some overall thoughts
Summary
Exercises
Current purchasing power accounting
Objectives
Introduction
The measuring unit problem
Current purchasing power
Combination of methods
Current purchasing power
really mean?
Some international practices and
traditions
Summary
Exercises
Accounting theory and conceptual
frameworks
Objectives
Introduction
Is an accounting theory possible?
Approaches to the formulation of accounting
theory
The IASB conceptual framework
IAS
Scope
Fair presentation and compliance with
International Accounting Standards
Accounting policies
Summary
Exercises
9
statements
Objectives
Introduction
Balance sheets
Income statements
Changes in equity
Cash flow statements
Notes to the financial statements
Summary
Exercises
10
Objectives
Introduction
Need for additional statements
Possible additional statements
Electronic dissemination
Other extension frameworks
Management commentary
Corporate governance
Summary
Exercises
11
statements
Objectives
Introduction
Accounting information and users
Benchmarking
Technique of ratio analysis
Financial status
Additional information
Summary
Exercises
PARTTWO ANNUAL FINANCIAL STATEMENTS
12
Objectives
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
Summary
Exercises
274
Contents
13
Objectives
Introduction
Intangible
Accounting for purchased goodwill
Summary
Exercises
14
Objectives
Impairment of assets
Non-current assets held for sale and
discontinued operations
Summary
Exercises
15
Objectives
Introduction
Definitions of IAS
Lease classification
Accounting and reporting by lessees
leases
Accounting and reporting by lessees
operating leases
Accounting and reporting by lessors
leases
Accounting and reporting by lessors
operating leases
Sale and
Summary
Exercises
16
Objectives
Introduction
Inventories
Inventory systems
IAS requirements for inventory
Construction contracts
Summary
Exercises
17
Objectives
Introduction
History of accounting for financial
instruments
Problems identified
What is a financial instrument?
Categories of financial asset/liability
Measurement of financial instruments
Hedging
Revisions to IAS
IFRS
Summary
Exercises
18
Objectives
Introduction
What is revenue?
From what does revenue arise?
How should it be measured?
Summary
Exercises
19
contingent assets
Objectives
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
Future developments
Summary
Exercises
20
Objectives
Introduction
The expense question
The deferred tax problem
IAS
Summary
Exercises
21
Objectives
Introduction
Accounting for short-term employee
benefits
vi
Accounting
plans
Accounting for equity compensation
benefits
Accounting for long-term employee benefits:
pension benefits
Termination benefits
Accounting by the pension fund
Summary
Exercises
22
economies
Objectives
Introduction
EU
IAS
Summary
Exercises
23
Objectives
Introduction
Cash flow reporting
Funds flow or cash flow?
Requirements of IAS
Format of cash flow statement
Summary
Exercises
24
Objectives
Introduction
Segmental
Events after balance sheet date
Accounting policies, changes in accounting
estimates and errors
Earnings per share
Interim financial reporting
Summary
Exercises
PART THREE
CONSOLIDATED ACCOUNTS AND THE
MULTINATIONAL
25
concepts
Objectives
Introduction
Need for group accounts
Concepts
entity
Measuring the cost of an acquisition
Acquisition accounting later than date of
acquisition
Inter-company trading and the elimination of
unrealized profits
Consistency of reporting dates and
accounting policies within the group
Acquisition by stages
Reverse acquisitions
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
Special purpose entities
Equity accounting and associates
Joint ventures
Summary of accounting methods for business
combinations
Exercises
26
accounting in practice
Objectives
Introduction
IAS
IFRS
IAS
IAS
Related party transactions
Summary
Exercises
27
Objectives
Introduction
Contents
Currency conversion
Currency translation
IAS
foreign currency transactions
Translation methods for financial statements
of foreign operations
IAS
statements of foreign operations
Financial reporting in hyperinflationary
economies
Summary
Exercises
PARTFOUR FINANCIAL ANALYSIS
28
Objectives
Introduction
Industry analysis
Accounting analysis
Entity analysis
Accounting analysis: the available accounting
discretion
Board characteristics
Impact of accounting standards used on
annual accounts
Summary
Exercises
Elements of non-comparability in financial
statements
Accounting method changes and accounting
estimate changes
Trend analysis or horizontal analysis
Common size analysis
Segmental
Ratio analysis
Ratio analysis and the IAS accounts
Disclosure of non-financial data
Cash flow statement
Summary
Exercises
29
Objectives
Introduction
References
Index
|
| adam_txt |
CONTENTS
Foreword to previous edition
Preface
Vili
PART ONE FRAMEWORK, THEORY AND REGULATION
Basics of financial reporting
Objectives
Introduction
Users of financial reports
Characteristics of useful information
Need for communication
Coherent framework
International dimension
Terminology and the English language
Summary
Exercises
19
International accounting differences
Objectives
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?
Summary
Exercises
The process of harmonization
Objectives
Introduction
EU
International Accounting Standards
New structure of the IASB
The IASB's due process of standard
setting
The IASB: towards a global standard
setter?
The future?
Summary
Exercises
4
Objectives
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
Summary
Exercises
5
Objectives
Introduction
Back to basics
The business itself
Capital maintenance
Replacement cost accounting and
depreciation
Current entry values: preliminary
appraisal
Summary
Exercises
111
iv Contents
Current exit value and mixed values
Objectives
Introduction
Current exit value accounting
Current exit values: preliminary
appraisal
Mixed values
Mixed values
Deprivai
Fair values
Current values: some overall thoughts
Summary
Exercises
Current purchasing power accounting
Objectives
Introduction
The measuring unit problem
Current purchasing power
Combination of methods
Current purchasing power
really mean?
Some international practices and
traditions
Summary
Exercises
Accounting theory and conceptual
frameworks
Objectives
Introduction
Is an accounting theory possible?
Approaches to the formulation of accounting
theory
The IASB conceptual framework
IAS
Scope
Fair presentation and compliance with
International Accounting Standards
Accounting policies
Summary
Exercises
9
statements
Objectives
Introduction
Balance sheets
Income statements
Changes in equity
Cash flow statements
Notes to the financial statements
Summary
Exercises
10
Objectives
Introduction
Need for additional statements
Possible additional statements
Electronic dissemination
Other extension frameworks
Management commentary
Corporate governance
Summary
Exercises
11
statements
Objectives
Introduction
Accounting information and users
Benchmarking
Technique of ratio analysis
Financial status
Additional information
Summary
Exercises
PARTTWO ANNUAL FINANCIAL STATEMENTS
12
Objectives
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
Summary
Exercises
274
Contents
13
Objectives
Introduction
Intangible
Accounting for purchased goodwill
Summary
Exercises
14
Objectives
Impairment of assets
Non-current assets held for sale and
discontinued operations
Summary
Exercises
15
Objectives
Introduction
Definitions of IAS
Lease classification
Accounting and reporting by lessees
leases
Accounting and reporting by lessees
operating leases
Accounting and reporting by lessors
leases
Accounting and reporting by lessors
operating leases
Sale and
Summary
Exercises
16
Objectives
Introduction
Inventories
Inventory systems
IAS requirements for inventory
Construction contracts
Summary
Exercises
17
Objectives
Introduction
History of accounting for financial
instruments
Problems identified
What is a financial instrument?
Categories of financial asset/liability
Measurement of financial instruments
Hedging
Revisions to IAS
IFRS
Summary
Exercises
18
Objectives
Introduction
What is revenue?
From what does revenue arise?
How should it be measured?
Summary
Exercises
19
contingent assets
Objectives
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
Future developments
Summary
Exercises
20
Objectives
Introduction
The expense question
The deferred tax problem
IAS
Summary
Exercises
21
Objectives
Introduction
Accounting for short-term employee
benefits
vi
Accounting
plans
Accounting for equity compensation
benefits
Accounting for long-term employee benefits:
pension benefits
Termination benefits
Accounting by the pension fund
Summary
Exercises
22
economies
Objectives
Introduction
EU
IAS
Summary
Exercises
23
Objectives
Introduction
Cash flow reporting
Funds flow or cash flow?
Requirements of IAS
Format of cash flow statement
Summary
Exercises
24
Objectives
Introduction
Segmental
Events after balance sheet date
Accounting policies, changes in accounting
estimates and errors
Earnings per share
Interim financial reporting
Summary
Exercises
PART THREE
CONSOLIDATED ACCOUNTS AND THE
MULTINATIONAL
25
concepts
Objectives
Introduction
Need for group accounts
Concepts
entity
Measuring the cost of an acquisition
Acquisition accounting later than date of
acquisition
Inter-company trading and the elimination of
unrealized profits
Consistency of reporting dates and
accounting policies within the group
Acquisition by stages
Reverse acquisitions
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
Special purpose entities
Equity accounting and associates
Joint ventures
Summary of accounting methods for business
combinations
Exercises
26
accounting in practice
Objectives
Introduction
IAS
IFRS
IAS
IAS
Related party transactions
Summary
Exercises
27
Objectives
Introduction
Contents
Currency conversion
Currency translation
IAS
foreign currency transactions
Translation methods for financial statements
of foreign operations
IAS
statements of foreign operations
Financial reporting in hyperinflationary
economies
Summary
Exercises
PARTFOUR FINANCIAL ANALYSIS
28
Objectives
Introduction
Industry analysis
Accounting analysis
Entity analysis
Accounting analysis: the available accounting
discretion
Board characteristics
Impact of accounting standards used on
annual accounts
Summary
Exercises
Elements of non-comparability in financial
statements
Accounting method changes and accounting
estimate changes
Trend analysis or horizontal analysis
Common size analysis
Segmental
Ratio analysis
Ratio analysis and the IAS accounts
Disclosure of non-financial data
Cash flow statement
Summary
Exercises
29
Objectives
Introduction
References
Index |
| any_adam_object | 1 |
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| author | Alexander, David 1947- Britton, Anne Jorissen, Ann |
| author_GND | (DE-588)132878550 (DE-588)1131195590 (DE-588)170694984 |
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| author_sort | Alexander, David 1947- |
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| callnumber-search | HF5681.B2 |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)137222395 (DE-599)BVBBV022382438 |
| 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 | 3. ed. |
| format | Book |
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| id | DE-604.BV022382438 |
| illustrated | Illustrated |
| index_date | 2024-07-02T17:11:48Z |
| indexdate | 2024-07-09T20:56:25Z |
| institution | BVB |
| isbn | 9781844806683 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015591406 |
| oclc_num | 137222395 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-1049 DE-473 DE-BY-UBG DE-2070s |
| owner_facet | DE-355 DE-BY-UBR DE-1049 DE-473 DE-BY-UBG DE-2070s |
| physical | XIII, 898 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| 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 3. ed. London Thomson 2007 XIII, 898 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier 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 Analyse (DE-588)4122795-5 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s Bilanzanalyse (DE-588)4069453-7 s DE-604 Rechnungslegung (DE-588)4128343-0 s Finanzanalyse (DE-588)4133000-6 s 1\p DE-604 Analyse (DE-588)4122795-5 s 2\p DE-604 Britton, Anne Verfasser (DE-588)1131195590 aut Jorissen, Ann Verfasser (DE-588)170694984 aut Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015591406&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 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 Analyse (DE-588)4122795-5 gnd Bilanzanalyse (DE-588)4069453-7 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4122795-5 (DE-588)4069453-7 (DE-588)4128343-0 (DE-588)4699643-6 |
| 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 | 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 Analyse (DE-588)4122795-5 gnd Bilanzanalyse (DE-588)4069453-7 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc Finanzanalyse Analyse Bilanzanalyse Rechnungslegung International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015591406&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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