International financial reporting and analysis:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover
South Western Cengage Learning
2009
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 894 S. graph. Darst. |
| ISBN: | 9781408017920 |
Internformat
MARC
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| _version_ | 1806174168528453632 |
| adam_text | Titel: International financial reporting and analysis
Autor: Alexander, David
Jahr: 2009
RIEF CONTENTS
PART ONE FRAMEWORK, THEORY AND REGULATION
1 Basics of financial reporting 3
2 International accounting differences 19
3 The process of harmonisation 39
4 Economic valuation concepts 61
5 Current entry value 81
6 Current exit value and mixed values 95
7 Current purchasing power accounting m
8 Accounting theory and conceptual frameworks 131
9 Structure of published financial statements 173
10 Corporate governance and provision of information to stakeholders 195
11 Basics of interpretation of financial statements 231
PART TWO ANNUAL FINANCIAL STATEMENTS
12 Fixed (non-current) tangible assets 257
13 Intangible assets 295
14 Impairment and disposal of assets 311
15 Leases 337
16 Inventories and construction contracts 359
17 Accounting for financial instruments 385
18 Revenue 417
19 Provisions, contingent liabilities and contingent assets 435
20 Income taxes 455
21 Employee benefits 481
22 Changing prices and hyperinflationary economies 529
23 Statements of cash flows 537
24 Disclosure issues 571
PART THREE CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL
25 Introduction to consolidated financial statements 619
26 IFRSs and preparation of consolidated financial statements 657
27 Alternative methods of preparing consolidated financial statements 679
28 Accounting for associates, joint ventures, special purpose entities
and related party transactions 691
29 Foreign currency translation 721
PART FOUR FINANCIAL ANALYSIS
30 Interpretation of financial statements 753
31 Techniques of financial analysis 805
ONTENTS
Foreword to previous edition xm
Preface xv
Acknowledgements xix
Walk through tour xx
PART ONE FRAMEWORK, THEORY
AND REGULATION
1 Basics of financial reporting 3
Objectives 3
Introduction 3
Users of financial reports 4
Characteristics of useful information 7
Need for communication f
Coherent ramo. .ork 14
International dimension if-.
Terminology and the English language if
Summary 17
Exercises 17
2 International accounting
differences 19
Objectives 19
Introduction 20
Origin of national differences ? ?
Differences in accounting r.yMomr, ,°h
Characteristics and differences m nation;
GAAP i i
Country classification 32
National Differences More recent
evolutions 34
National differences Do they still play a ro
in an era of giocalised accounting 35
Summary 37
Exercises 38
3 The process of harmonisation 33
Objectives 3Q
Introduction 39
EU Directives 40
Intomat-or.ai acco:/:!:ng standards 4 .
Structure of the IASB 49
The future7 :.;7
Summary 59
Exercises 59
4 Economic valuation concepts 61
Objectives 61
Introduction 61
The basic equation 62
Income and capital 63
Wealth and value 64
An array of value concepts 66
Economic value 69
Capital maintenance 69
Criteria for appraising alternative valuation
concepts 69
Fisher and psychic income 70
Hicks and capital maintenance 72
Calculation of economic income 74
Income ex ante and income ex post 76
Summary 78
Exercises 78
5 Current entry value 81
Objectives 81
Introduction 81
Back to basics 82
The business itself 83
Capital maintenance 85
Replacement cost accounting and
depreciation 89
Current entry values: Preliminary
appraisal 90
Summary 92
Exercises 92
6 Current exit value and mixed
values 95
Objectives 95
Introduction 95
Current exit value accounting 96
Current exit values: Preliminary
appraisal 100
Mixed values - ad hoc methods 101
Mixed values - deprival value 101
Deprival value: Appraisal 103
Fair values 104
Current values: some overall
thoughts 107
Summary 108
Exercises 108
7 Current purchasing power
accounting m
Objectives 111
Introduction 111
The measuring unit problem 112
Current purchasing power 112
Combination of methods 117
Current purchasing power - what does it
really mean? 118
Some international practices and
traditions 119
Summary 125
Exercises 126
8 Accounting theory and conceptual
frameworks 131
Objectives 131
Introduction 132
Is an accounting theory possible? 132
Approaches to the formulation of
accounting theory 133
The IASB conceptual framework 137
IAS 1 Presentation of Financial
Statements 156
Scope of IAS 1 157
Fair presentation and compliance with
international accounting standards 158
Accounting policies 160
Summary 172
Exercises 172
9 Structure of published financial
statements 173
Objectives 173
Introduction 173
Balance sheets/statements of financial
position 174
Income statements/statements of
comprehensive income 177
Statement of changes in equity 184
Cash flow statements 190
Notes to the financial statements 191
Summary 193
Exercises 193
10 Corporate governance and
provision of information to
stakeholders 195
Objectives 195
Introduction 195
Need for additional statements 196
Possible additional statements 197
Electronic dissemination 211
Other extension frameworks 214
Management commentary 215
Corporate governance 215
Ethics in accounting 224
Summary 228
Exercises 229
11 Basics of interpretation of financial
statements 231
Objectives 231
Introduction 231
Accounting information and users 232
Benchmarking 233
Technique of ratio analysis 234
Financial status 242
Additional information 247
Summary 247
Exercises 248
PART TWO ANNUAL FINANCIAL
STATEMENTS
12 Fixed (non-current) tangible
assets 257
Objectives 257
Introduction 258
Principles of accounting for
depreciation 258
Determining the cost of a fixed asset 264
Government grants 264
Borrowing costs 270
Property, plant and equipment 273
Accounting for investment properties 281
Summary 289
Exercises 289
13 Intangible assets 295
Objectives 295
Introduction 295
Intangible assets 296
International differences 305
Accounting for purchased goodwill 306
Summary 309
Exercises 309
14 Impairment and disposal
of assets 311
Objectives 311
Impairment of assets 311
Non-current assets held for sale and
discontinued operations 324
Summary 331
Exercises 331
15 Leases 337
Objectives 337
Introduction 337
Definitions of IAS 17 339
Lease classification 342
Accounting and reporting by
lessees-finance leases 345
Accounting and reporting by
lessees-operating leases 348
Accounting and reporting by
lessors-finance leases 348
Accounting and reporting by
lessors - operating leases 351
Sale and leaseback transactions 351
Summary 355
Exercises 356
16 Inventories and construction
contracts 359
Objectives 359
Introduction 360
Inventories 360
Inventory systems 364
IAS requirements for inventory 364
Construction contracts 370
IAS 11 371
Summary 330
Exercises 380
Accounting for financial
instruments 335
Objectives 385
Introduction 385
History of accounting for financial
instruments 387
Problems identified 388
What is a financial instrument ? 389
Categories of financial liability
or equity 391
Categories of financial asset/liability 393
Measurement of financial instruments 394
Hedging 402
Presentation and disclosure 405
Revisions to IAS 39 406
IFRS 4 Insurance Contracts 407
Summary 411
Exercises 413
3 Revenue 417
Objectives 417
Introduction 417
What is revenue? 418
From what does revenue arise? 419
Recognition 422
How should it be measured 424
Summary 428
Exercises 429
9 Provisions, contingent liabilities
and contingent assets 435
Objectives 435
Introduction 435
Problems identified 436
Provisions, contingent liabilities and
contingent assets 437
Accounting for provisions, contingent
liabilities and contingent assets 440
Specific application of recognition and
measurement rules 445
Fourth Directive and IAS 37 447
Future developments 448
Summary ¦:=
Exeroses -vy
20 Income taxes ¦¦¦
Odjcc1 .os ¦¦¦¦
Introducers ¦* ¦ ¦
The expense o ,• : -. o- -• /
The ae c- oa h n .n • -;: r
IAS I2a -ri?s- •:¦¦:
Summary ¦: • -,
E/ercses ± :
21 Employee benefits ¦¦-¦
Objectives 4h ¦
Introduction 482
Account -^ 1 j r: ¦/•-!O i fc -ifJioyou
benef- s ¦ -¦¦:¦
Accounting o DrrJ !• / v ; r. ~r ^
plans 484
Accounting *or eou ty corrior;nsafior-
benefits 4»,4
Accounting fOr long-*er - r,^p n/r;r.
benefits Ponryor non ;j !s ¦^ ¦*
Termination bene ifs !,?r
Accounting by the porson
fund 5?1
Summary 5??
Exercises 5?2
22 Changing prices and
hyperinflationary economies
Objectives 529
Introduction 529
EU Fourth Directive 530
IAS GAAP 530
Summary 535
Exercises 536
23 Statements of cash flows 537
Objectives 537
Introduction 537
Profit versus cash 538
Cash flow reporting 539
Funds flow or cash flow? 539
Requirements of IAS 7 541
Format of cash flow statement 544
Preparation of statement of cash
flows 549
Disclosure requirements of IAS 7 554
GAAP comparisons 556
The future 556
Summary 557
Exercises 558
24 Disclosure issues 571
Objectives 571
Introduction 572
Disclosure of segment information 572
Events after balance sheet date 582
Earnings per share 591
Interim financial reporting 602
Summary 607
Exercises 607
PART THREE CONSOLIDATED ACCOUNTS
AND THE MULTINATIONAL
25 Introduction to consolidated
financial statements 619
Objectives 619
Introduction 619
Control in groups 620
Need for group accounts 622
Goodwill in group accounts 623
Preparation of simple consolidated
balance sheets 624
Preparation of more complex consolidated
balance sheets 633
Preparation of consolidated income
statement 638
Summary 642
Exercises 642
26 IFRSs and preparation of
consolidated financial
statements 657
Objectives 657
Introduction 657
IAS 27 regulations 658
IFRS 3 regulations 662
Business combinations and the
future 669
Summary 670
Exercises 670
27 Alternative methods of preparing
consolidated financial
statements 679
Objectives 679
Introduction 679
The parent approach/proprietary
concept 680
The entity concept 683
Proportional consolidation 683
Comparison of all four methods of
consolidation 684
Parent extension method revisited 684
Uniting of interests 685
Equity accounting 688
Summary 689
Exercises 689
28 Accounting for associates,
joint ventures, special purpose
entities and related party
transactions 691
Objectives 691
Introduction 691
Equity accounting and associates 692
Investments in associates IAS 28 692
IAS 31 Interests in Joint Ventures 696
Related party transactions 702
Special purpose entities 705
Summary of accounting methods for
business combinations 706
Summary 709
Exercises 709
29 Foreign currency translation 721
Objectives 721
Introduction 721
Currency conversion 722
Currency translation 722
IAS 21 requirements for individual
entity s foreign currency transactions
723
Translation methods for financial
statements of foreign operations 729
IAS 21 rules for translation of financial
statements of foreign operations 730
Financial reporting in hyperinflationary
economies 736
Foreign subsidiary consolidation 737
Summary 740
Exercises 740
PART FOUR FINANCIAL ANALYSIS
30 Interpretation of financial
statements 753
Objectives 753
Introduction 753
Industry analysis 755
Accounting analysis 760
Entity analysis 789
Accounting analysis: The available
accounting discretion 794
Impact of accounting standards used on
annual accounts 796
Summary 801
Exercises 801
31 Techniques of financial
analysis 805
Objectives 805
Introduction 805
Elements of non-comparability in
financial statements 807
Accounting method changes and
accounting estimate changes 811
Trend analysis or horizontal analysis 816
Common size analysis 818
Segmental analysis 823
Ratio analysis 827
Ratio analysis and the IAS accounts 842
Disclosure of non-financial data 860
Cash flow statement 861
Summary 863
Exercises 864
References 879
Index 883
|
| any_adam_object | 1 |
| author | Alexander, David 1947- Britton, Anne Jorissen, Ann |
| author_GND | (DE-588)132878550 (DE-588)1131195590 (DE-588)170694984 |
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| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)390916288 (DE-599)BVBBV035675243 |
| 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 | 4. ed. |
| format | Book |
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| id | DE-604.BV035675243 |
| illustrated | Illustrated |
| indexdate | 2024-08-01T10:45:15Z |
| institution | BVB |
| isbn | 9781408017920 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017729454 |
| oclc_num | 390916288 |
| open_access_boolean | |
| owner | DE-92 DE-1049 DE-863 DE-BY-FWS DE-1047 |
| owner_facet | DE-92 DE-1049 DE-863 DE-BY-FWS DE-1047 |
| physical | XXII, 894 S. graph. Darst. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | South Western Cengage Learning |
| record_format | marc |
| spellingShingle | Alexander, David 1947- Britton, Anne Jorissen, Ann International financial reporting and analysis Accounting gtt Financiële analyse gtt Financiële verslaglegging gtt International Financial Reporting Standards stw Internationale aspecten gtt Internationale ondernemingen gtt Jahresabschluss stw Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Finanzanalyse (DE-588)4133000-6 gnd Analyse (DE-588)4122795-5 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4069453-7 (DE-588)4128343-0 (DE-588)4133000-6 (DE-588)4122795-5 |
| title | International financial reporting and analysis |
| title_auth | International financial reporting and analysis |
| title_exact_search | 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 Financiële analyse gtt Financiële verslaglegging gtt International Financial Reporting Standards stw Internationale aspecten gtt Internationale ondernemingen gtt Jahresabschluss stw Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Finanzanalyse (DE-588)4133000-6 gnd Analyse (DE-588)4122795-5 gnd |
| topic_facet | Accounting Financiële analyse Financiële verslaglegging International Financial Reporting Standards Internationale aspecten Internationale ondernemingen Jahresabschluss Multinationales Unternehmen Financial statements Financial statements Problems, exercises, etc International business enterprises Finance International business enterprises Finance Problems, exercises, etc Bilanzanalyse Rechnungslegung Finanzanalyse Analyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017729454&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 |
Inhaltsverzeichnis
THWS Würzburg Zentralbibliothek Lesesaal
| Signatur: |
1000 QP 820 A375(4)st |
|---|---|
| Exemplar 1 | ausleihbar Verfügbar Bestellen |