International financial reporting and analysis:
Gespeichert in:
| Hauptverfasser: | , , , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover
Cengage Learning
2014
|
| Ausgabe: | Sixth edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xviii, 870 Seiten Illustrationen. - graph. Darst. |
| ISBN: | 9781408075012 9781408088449 |
Internformat
MARC
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| 250 | |a Sixth edition | ||
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Datensatz im Suchindex
| _version_ | 1804152135353368576 |
|---|---|
| adam_text | Titel: International financial reporting and analysis
Autor: Alexander, David
Jahr: 2014
Preface xi
Acknowledgements xv
Walk through tour xvi
PART ONE FRAMEWORK,
THEORY AND REGULATION
1 Basics of Financial Reporting 3
Objectives 3
Introduction 4
Users of Financial Reports 4
Characteristics of Useful Information 7
Need for Communication 8
Coherent Framework 14
International Dimension 15
Terminology and the English Language 16
Summary 17
Exercises 17
2 International Accounting
Differences 19
Objectives 19
Introduction 20
Origin of National Differences 22
Differences in Accounting Systems 28
Characteristics and Differences in
National GAAP 30
Country Classification 32
National Differences: Evolutions at the End
of the Twentieth Century 34
National Differences: Do They Still Play a
Role in an Era of Globalized
Accounting? 35
Summary 38
Exercises 38
3 The Process of Harmonization 39
Objectives 39
Introduction 39
EU Directives 40
International Accounting Standards 46
Structure of the IASB 50
IFRS for Small and Medium-sized
Enterprises (SMEs) 58
The Future? 59
Summary 60
Exercises 60
4 Economic Valuation Concepts 61
Objectives 61
Introduction 61
The Basic Equation 62
Income and Capital 63
Wealth and Value 63
An Array of Value Concepts 66
Economic Value 68
Capital Maintenance 68
Criteria for Appraising Alternative
Valuation Concepts 69
Fisher and Psychic Income 69
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 89
Summary 91
Exercises 92
6 Current Exit Value and Mixed
Values 95
Objectives 95
Introduction 95
Current Exit Value Accounting 96
Current Exit Values: Preliminaryappraisal
99
Mixed Values-Ad Hoc Methods 100
Mixed Values - Deprivai Value 101
Deprivai Value: Appraisal 102
Summary 103
Exercises 104
7 Current Purchasing Power
Accounting 107
Objectives 107
Introduction 107
The Measuring Unit Problem 108
Current Purchasing Power 108
Combination of Methods 113
Current Purchasing Power - What Does it
Really Mean? 115
Some International Practices and
Traditions 115
Summary 117
Exercises 117
8 Fair Values 121
Objectives 121
Introduction 121
IFRS 13, Fair Value Measurement 122
Applying the Standard 124
The Measurement Process 127
Disclosure 129
Towards an Appraisal of Fair Value 129
Valuation and Income Measurement-
Some Overall Considerations 130
Summary 132
Exercises 132
9 Accounting Theory and Conceptual
Frameworks 133
Objectives 133
Introduction 134
Accounting Theory and a Comprehensive
Theory of Accounting 134
Approaches to the Formulation of
Accounting Theory 135
The IASB Conceptual Framework 140
IAS 1, Presentation of Financial
Statements 153
Scope of IAS 1 154
Fair Presentation and Compliance with
IFRSs 155
IAS 8, Accounting Policy Changes,
Changes in Estimates and Errors 158
IFRS 1, First-time Adoption of IFRS 165
Summary 167
Exercises 168
10 Structure of Published Financial
Statements 169
Objectives 169
Introduction 169
Conceptual Issues in the Presentation of
Financial Statements 170
Statement of Financial Position Under
IAS 1 172
Statement of Profit or Loss and Other
Comprehensive Income Under
IAS 1 176
Statement of Changes in Equity Under
IAS 1 183
Statement of Cash Flows Under IAS 1 183
Notes to the Financial Statements Under
IAS 1 184
The Balance Sheet Under the Fourth
Directive 186
The Income Statement Under the Fourth
Directive 189
Summary 193
Exercises 193
11 Corporate Governance, Corporate
Social Responsibility and Ethics 195
Objectives 195
Introduction 196
Corporate Governance 196
Financial Reporting and Corporate
Governance 204
Additional Statements for External
Reporting 207
XBRL and Electronic Dissemination 211
Corporate Social Responsibility (CSR) and
CSR Reporting 212
Ethics in Accounting 223
Summary 227
Exercises 228
12 Basics of Interpretation of Financial
Statements 229
Objectives 229
Introduction 229
Accounting Information and Users 230
Benchmarking 231
Technique of Ratio Analysis 232
Financial Status 240
Additional Information 244
Summary 245
Exercises 246
PART TWO ANNUAL
FINANCIAL STATEMENTS
13 Fixed (Non-current) Tangible
Assets 255
Objectives 255
Introduction 256
Principles of Accounting for Depreciation
256
Determining the Cost of a Fixed Asset 261
Government Grants 262
Borrowing Costs 267
Property, Plant and Equipment 271
Accounting for Investment Properties 278
Summary 286
Exercises 287
14 Intangible Assets 291
Objectives 291
Introduction 291
Intangible Assets 292
Accounting for Purchased Goodwill 301
Summary 305
Exercises 306
15 Impairment and Disposal of Assets
307
Objectives 307
Introduction 307
Impairment of Assets 308
Non-current Assets Held for Sale and
Discontinued Operations 320
Summary 326
Exercises 326
16 Leases 331
Objectives 331
Introduction 331
Definitions of IAS 17 333
Lease Classification 336
Accounting and Reporting
by Lessees - Finance Leases 339
Accounting and Reporting
by Lessees - Operating Leases 342
Accounting and Reporting
by Lessors - Finance Leases 343
Accounting and Reporting
by Lessors - Operating Leases 345
Sale and Leaseback Transactions 346
Summary 350
Exercises 351
17 Inventories and Construction
Contracts 353
Objectives 353
Introduction 354
Inventories 354
Inventory Systems 358
IAS Requirements for Inventory 358
Contracts 364
IAS 11 366
Future for IAS 11 375
Summary 377
Exercises 377
18 Accounting for Financial
Instruments 381
Objectives 381
Introduction 382
Short History of Accounting for Financial
Instruments 382
Problems Identified 384
What is a Financial Instrument? 385
Distinction between Financial Liability and
Equity 388
Recognition and Derecognition of
Financial Instruments 390
Categories of Financial Assets and
Liabilities 394
Measurement of Financial
Instruments 395
Hedge Accounting 399
Disclosure 401
The Future for Financial Instruments:
IFRS9 402
IFRS 4, Insurance Contracts 408
Summary 413
Exercises 414
19 Revenue 417
Objectives 414
Introduction 417
What is Revenue? 418
From What Does Revenue Arise? 419
Recognition 421
How Should It Be Measured? 424
A Replacement for IAS 18? 428
Summary 430
Exercises 430
20 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 444
Fourth Directive and IAS 37 446
Future Developments 447
Summary 448
Exercises 449
21 Income Taxes 453
Objectives 453
Introduction 453
The Expense Question 454
The Deferred Tax Problem 454
IAS 12 and Tax 463
Summary 472
Exercises 473
22 Employee Benefits 477
Objectives 477
Introduction 478
Accounting for Short-term Employee
Benefits 479
Accounting for Profit-sharing and Bonus
Plans 480
Accounting for Equity Compensation
Benefits 480
Accounting for Long-term Employee
Benefits: Pension Benefits 493
Termination Benefits 512
Accounting by the Pension Fund 513
Summary 514
Exercises 514
23 Changing Prices and
Hyperinflationary Economies 521
Objectives 521
Introduction 521
EU Fourth Directive 521
IAS GAAP 522
Summary 527
Exercises 528
24 Statements of Cash Flows 529
Objectives 529
Introduction 529
Profit Versus Cash 530
Cash Flow Reporting 531
Funds Flow or Cash Flow? 531
Requirements of IAS 7 533
Format of Cash Flow Statement 536
Preparation of Statement of Cash Flows 541
The Future 546
Summary 547
Exercises 548
25 Disclosure Issues 563
Objectives 563
Introduction 564
Disclosure of Segment Information 564
Events after the Reporting Period 576
Earnings per Share 582
Interim Financial Reporting 595
Summary 599
Exercises 599
PART THREE CONSOLIDATED
ACCOUNTS AND THE
MULTINATIONAL
26 Business Combinations 609
Objectives 609
Introduction 609
Accounting for the Business Combination:
The Basics 610
Specific Issues on Accounting for the
Business Combination 614
Loss of Control 619
Disclosure Requirements of IFRS 3 619
Summary 622
Exercises 622
27 Consolidated Financial
Statements 625
Objectives 625
Introduction 625
Control 626
Need for Consolidated Accounts 629
Preparation of Consolidated Statements of
Financial Position 630
Preparation of Consolidated Statement of
Comprehensive Income 641
Summary 645
Exercises 645
28 Alternative Concepts on
Consolidation and Business
Combinations 657
Objectives 657
Introduction 657
The Parent Concept 658
The Entity Concept 659
Proportional Consolidation 659
Comparison of the Three Concepts of
Consolidation 660
Alternative Methods in Accounting for
Business Combinations 661
Equity Accounting 664
Summary 665
Exercises 666
29 Accounting for Associates, Joint
Arrangements and Related Party
Disclosures 667
Objectives 667
Introduction 667
Equity Accounting and Associates 668
IAS 28, Investments in Associates 668
IFRS 11, Joint Arrangements 674
Accounting for Joint Arrangements 677
Related Party Disclosures 681
Summary of Accounting Methods for
Associates and Joint Arrangements 686
Summary 688
Exercises 688
30 Foreign Currency Translation 699
Objectives 699
Introduction 699
Currency Conversion 700
Currency Translation 700
IAS 21 Requirements for Entity s Foreign
Currency Transactions 701
IAS 21 Requirements for Translating
Foreign Operations for Consolidation
Purposes 705
Alternative Translation Methods for
Financial Statements of Foreign
Operations 706
Hedge Accounting 713
Some Other Issues 715
Summary 722
Exercises 722
PART FOUR FINANCIAL
ANALYSIS
Industry Analysis 735
Accounting Analysis 740
Accounting Analysis: The Available
Accounting Discretion 752
Entity Analysis 758
Appendix 768
Summary 779
Exercises 779
32 Techniques of Financial Analysis
781
Objectives 781
Introduction 781
Elements of Non-comparability in
Financial Statements 783
Trend Analysis or Horizontal
Analysis 788
Common Size Analysis 790
Segmental Analysis 792
Ratio Analysis 793
Ratio Analysis and the IAS
Accounts 794
Disclosure of Non-financial Data 812
Cash Flow Statement 813
Appendix I 815
Appendix II 826
Appendix III 834
Summary 839
839
31 Interpretation of Financial
Statements 733
Exercises
References 855
Objectives 733 Index 863
Introduction 734 Credits 870
|
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| author | Alexander, David 1947- Britton, Anne Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van |
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| author_facet | Alexander, David 1947- Britton, Anne Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van |
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| id | DE-604.BV041810300 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T01:05:54Z |
| institution | BVB |
| isbn | 9781408075012 9781408088449 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027255669 |
| oclc_num | 881740682 |
| open_access_boolean | |
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| owner_facet | DE-1051 DE-739 DE-703 |
| physical | xviii, 870 Seiten Illustrationen. - graph. Darst. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
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| publisher | Cengage Learning |
| record_format | marc |
| spelling | Alexander, David 1947- Verfasser (DE-588)132878550 aut International financial reporting and analysis David Alexander, Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik Sixth edition Andover Cengage Learning 2014 xviii, 870 Seiten Illustrationen. - graph. Darst. txt rdacontent n rdamedia nc rdacarrier Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Analyse (DE-588)4122795-5 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 Hoogendoorn, Martin N. 1959- Verfasser (DE-588)129675164 aut Mourik, Carien van Verfasser (DE-588)132704579 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027255669&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 Hoogendoorn, Martin N. 1959- Mourik, Carien van International financial reporting and analysis Finanzanalyse (DE-588)4133000-6 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Analyse (DE-588)4122795-5 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4128343-0 (DE-588)4699643-6 (DE-588)4069453-7 (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, Martin Hoogendoorn and Carien van Mourik |
| title_fullStr | International financial reporting and analysis David Alexander, Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik |
| title_full_unstemmed | International financial reporting and analysis David Alexander, Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik |
| title_short | International financial reporting and analysis |
| title_sort | international financial reporting and analysis |
| topic | Finanzanalyse (DE-588)4133000-6 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Analyse (DE-588)4122795-5 gnd |
| topic_facet | Finanzanalyse Rechnungslegung International Financial Reporting Standards Bilanzanalyse Analyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027255669&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 AT hoogendoornmartinn internationalfinancialreportingandanalysis AT mourikcarienvan internationalfinancialreportingandanalysis |