International financial reporting and analysis:
Gespeichert in:
| Hauptverfasser: | , , , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover, Hampshire
Cengage Learning
2017
|
| Ausgabe: | Seventh edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | xv, 834 Seiten Illustrationen, Diagramme |
| ISBN: | 9781473725454 |
Internformat
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| 245 | 1 | 0 | |a International financial reporting and analysis |c David Alexander, Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik |
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Datensatz im Suchindex
| _version_ | 1804177041484939264 |
|---|---|
| adam_text | PART OKIE FRAMEWORK, THEORY AND REGULATION 1
1 A Brief introduction to International Financial Reporting 5
2 International Accounting Differences: Past and Present 23
3 From Flarmonization to IFRS as Globally Accepted Standards 43
4 The IASB Conceptual Framework and Accounting Theory 65
5 Accounting and Economic Perspectives on Income and Capital 91
6 Current Values, Mixed Values and CPPP Accounting 111
7 Fair Values, Value in Use and Fulfilment Value 127
8 Presentation and Disclosure in Published Financial Statements 141
9 Corporate Governance 181
10 Business Ethics, CSR, Sustainability Reporting and SRI 199
11 The Ethics of the Accounting Profession 215
PART TWO ANNUAL FINANCIAL STATEMENTS 2?.9
12 Fixed (Non-Current) Tangible Assets 231
13 Intangible Assets 273
14 Impairment and Disposal of Assets 289
15 Leases 315
16 Inventories 337
17 Accounting for Financial Instruments 353
18 Revenue 389
19 Provisions, Contingent Liabilities and Contingent Assets 413
20 Income Taxes 431
21 Employee Benefits and Share-based Payment 455
22 Changing Prices and Hyperinflationary Economies 499
23 Statement of Cash Flows 507
24 Disclosure Issues 539
part three 7 /ir/Tx: //: i: / ir:/1:: v:
mmrn
25 Business Combinations 579
26 Consolidated Financial Statements 601
27 Accounting for Associates, Joint Arrangements and Related Party
Disclosures 635
28 Foreign Currency Translation 667
PART FOUR FINANCIAL ANALYSIS §fl
29 Introduction to Interpretation of Financial Statements 693
30 Interpretation of Financial Statements 719
31 Techniques of Financial Analysis 757
PART ONE FRAMEWORK, THEORY AND REGULATION i
1 A Brief Introduction to International Financial Reporting 5
2 International Accounting Differences: Past and Present 23
3 From Harmonization to IFRS as Globally Accepted Standards 43
4 The IASB Conceptual Framework and Accounting Theory 65
5 Accounting and Economic Perspectives on Income and Capital 91
6 Current Values, Mixed Values and CPPP Accounting 111
7 Fair Values, Value in Use and Fulfilment Value 127
8 Presentation and Disclosure in Published Financial Statements 141
9 Corporate Governance 181
10 Business Ethics, CSR, Sustainability Reporting and SRI 199
11 The Ethics of the Accounting Profession 215
PART TWO ANNUAL FINANCIAL STATEMENTS 229
12 Fixed (Non-Current) Tangible Assets 231
13 Intangible Assets 273
14 Impairment and Disposal of Assets 289
15 Leases 315
16 Inventories 337
17 Accounting for Financial Instruments 353
18 Revenue 389
IV
19 Provisions, Contingent Liabilities and Contingent Assets 413
20 Income Taxes 431
21 Employee Benefits and Share-based Payment 455
22 Changing Prices and Hyperinflationary Economies 499
23 Statement of Cash Flows 507
24 Disclosure Issues 539
PART THREE CONSOLIDATED ACCOUNTS AND THE
MULTINATIONAL 571
25 Business Combinations 579
26 Consolidated Financial Statements 601
27 Accounting for Associates, Joint Arrangements and Related Party
Disclosures 635
28 Foreign Currency Translation 667
PART FOUR FINANCIAL ANALYSIS 691
29 Introduction to Interpretation of Financial Statements 693
30 Interpretation of Financial Statements 719
31 Techniques of Financial Analysis 757
Titel: International financial reporting and analysis
Autor: Alexander, David
Jahr: 2017
Preface xi
Acknowledgements xv
PART ONE FRAKISWORK,
THEORY AND REGULATION i
1 A Brief Introduction to International
Financial Reporting 5
Objectives 5
Introduction 6
International Financial Reporting Before
and Since IFRS 6
Financial Accounting and Reporting in
Different Types of Business Entity 7
The Objectives of Corporate Financial
Reporting Standards and Regulation 10
The Aims of IFRS in the European
Union (EU) and Globally 12
The Main Functions of General Purpose
Financial Reporting 12
Users of Financial Reporting Information
and their Different Information Needs 14
Challenges for the IASB 17
Terminology and the English Language
Use 19
Summary 20
Exercises 20
2 International Accounting
Differences: Past and Present 23
Objectives 23
Introduction 24
Differences in Institutions 24
Differences in Accounting Standards and
Practices 28
Country Clusters Over Time 32
A Closer Look at some Cluster
Variables 34
National Differences at the End of the
Twentieth Century 39
How International Differences Impact on
the Application of IFRS 40
Summary 42
Exercises 42
3 From Harmonization to IFRS as
Globally Accepted Standards 43
Objectives 43
Introduction 44
International Accounting
Harmonization 44
International Accounting Convergence 49
IFRS 51
IFRS as Global Standards? 52
The IFRS Foundation, the IASB and
Related Institutions 53
Due Process 56
Theories of Regulation 59
Challenges for IFRS and the IASB 61
Summary 63
Exercises 64
4 The IASB Conceptual Framework
and Accounting Theory 65
Objectives 65
Introduction 66
Accounting Conceptual
Frameworks 67
The 2010 IASB Conceptual Framework
for Financial Reporting 67
The 2015 IASB Conceptual Framework
Exposure Draft 80
Financial Accounting and Reporting
Theories 83
Approaches to the Formulation of
Accounting Theory 85
Summary 90
Exercises 90
5 Accounting and Economic
Perspectives on Income and
Capital 91
Objectives 91
Introduction 92
The Allocation Problem in Financial
Accounting 92
The Transactions Approach and
the Valuation Approach to the
Determination of Profit or Loss in
Accounting 93
Ideal Economic Income and Wealth 97
Return of Capital and Return on
Capital 102
Income Ex Ante and Income Ex Post 103
The Residual Income Valuation Model 106
Information, Measurement and Efficient
Contracting Perspectives 107
Summary 108
Exercises 109
6 Current Values, Mixed Values
Measurement and CPPP
Accounting 111
Objectives 111
Introduction 111
History of Current Value Accounting
Models 112
Current Entry Values 114
Current Exit Values 115
Comparing Current Entry Values and
Current Exit Values 117
Mixed Measurement Models 117
Current Purchasing Power Parity
Accounting 120
Combination of Methods 122
Some International Practices and
Traditions 123
Summary 124
Exercises 125
7 Fair Values, Value in Use and
Fulfilment Value 127
Objectives 127
Introduction 127
What are FV, Value in Use and Fulfilment
Value? 128
IFRS 13, Fair Value Measurement 130
Applying IFRS 13 131
The Measurement Process 134
Disclosure 136
Towards an Appraisal of FV, Value in Use
and Fulfilment Value 136
Valuation and Income Measurement:
Some Overall Considerations 137
Summary 139
Exercises 139
8 Presentation and Disclosure in
Published Financial Statements 141
Objectives 141
Introduction 142
IAS 1, Presentation of Financial
Statements 142
IAS 8, Accounting Policies, Changes to
Accounting Estimates and Errors 159
IFRS 1, First Time Adoption of IFRS 166
EU Directive 2013/34/EU (The 2013
Accounting Directive) 168
Summary 179
Exercises 179
9 Corporate Governance 181
Objectives 181
Introduction 182
Definitions of and Perspectives on
Corporate Governance 182
Corporate Governance Issues 186
Theories of Corporate Governance 187
Taxonomies of Corporate Governance
Systems 189
A Brief History of Corporations
and Corporate Governance
Mechanisms 190
Principles and Codes of Corporate
Governance 194
Summary 197
Exercises 197
10 Business Ethics, CSR, Sustainability
Reporting and SRI 199
Objectives 199
Introduction 200
Ethics, Business Ethics and the Morality
of the Markets 200
What is CSR? 203
Applying the IESBA Code of Ethics 226
Summary 227
Exercises 228
PART TWO ANNUAL
FINANCIAL STATEMENT:
12 Fixed (Non-Current) Tangible
Assets 231
Objectives 231
Introduction 232
Measurement of (Non-Current) Tangible
Fixed Assets at Initial Recognition 233
Principles of Accounting for
Depreciation 237
Depreciation and IAS 16 243
The Revaluation Model 245
Determining the Cost of a Fixed Asset:
Additional Elements 248
Government Grants 248
Borrowing Costs 254
Accounting for Investment Properties 257
Measurement of Investment Property 261
Accounting for Agriculture 264
Recognition and Measurement of
Biological Assets 265
Summary 267
Exercises 267
Sustainability Reporting 206
Socially Responsible Investment 212
Summary 214
Exercises 214
11 The Ethics of the Accounting
Profession 215
Objectives 215
Introduction 216
Professions 216
The Accounting Profession 218
Ethical Challenges for Accountants 220
The IESBA Code of Ethics 222
13 Intangible Assets 273
Objectives 273
Introduction 273
Intangible Assets 274
Scope of IAS 38 275
Measurement Subsequent to Initial
Recognition 279
Intangible Assets with Finite Useful
Lives 280
Intangible Assets with Indefinite Useful
Lives 281
The Revaluation Model 282
Summary 287
Exercises 287
14 Impairment and Disposal of
Assets 289
Objectives 289
Introduction 289
Impairment of Assets 290
Recognition and Measurement of
Impairment Losses 295
Non-Current Assets Held for Sale and
Discontinued Operations 301
Non-Current Assets Held for Sale 302
Measurement of Non-Current Assets and
Disposal Groups Held for Sale 303
Discontinued Operations 305
Summary 309
Exercises 309
15 Leases 315
Objectives 315
Introduction 315
IFRS 16: Lease Accounting by the
Lessee 319
IFRS 16: Lease Accounting by
Lessors 325
Accounting and Reporting by Lessors:
Finance Leases 327
Accounting and Reporting by Lessors:
Operating Leases 330
Sale and Leaseback Transactions 331
IAS 17: Lease Accounting and Reporting
by Lessees 331
Summary 333
Exercises 333
16 Inventories 337
Objectives 337
Introduction 337
Inventories 338
Inventory Systems 342
IAS Requirements for Inventory under the
Scope of IAS 2 342
Cost of Inventory 344
Requirements for Inventories under the
Scope of IAS 41 348
Summary 349
Exercises 350
17 Accounting for Financial
Instruments 353
Objectives 353
Introduction 354
Short History of Accounting for Financial
Instruments 354
Problems Identified 356
What is a Financial Instrument? 356
Distinction between Financial Liability
and Equity 359
Recognition and Derecognition of
Financial Instruments 361
Derecognition 363
Classification and Measurement 365
Compound Financial Instrument
Measurement 370
Impairment 372
Hedge Accounting 374
Disclosure 379
IFRS 4, Insurance Contracts 380
Summary 384
Exercises 385
18 Revenue 389
Objectives 389
Introduction 389
What is Revenue? 390
The Basic Outline of IFRS 15 391
Step 1. Identify the Contract(s) with
a Customer 392
Step 2. Identify the Performance
Obligations in the Contract 393
Step 3. Determine the Transaction
Price 395
Step 4. Allocate the Transaction Price to
the Separate Performance Obligations
in the Contract 397
Step 5. Recognize Revenue when (or as)
the Entity Satisfies a Performance
Obligation 397
Contract Costs 403
Presentation and Disclosure 403
Construction Contracts 404
Summary 409
Exercises 409
19 Provisions, Contingent Liabilities
and Contingent Assets 413
Objectives 413
Introduction 414
Problems Identified 414
Provisions, Contingent Liabilities and
Contingent Assets 416
Accounting for Provisions, Contingent
Liabilities and Contingent Assets 419
Specific Application of Recognition and
Measurement Rules 423
Summary 426
Exercises 427
20 Income Taxes 431
Objectives 431
Introduction 431
The Expense Question 432
The Deferred Tax Problem 432
IAS 12 and Tax 440
Summary 451
Exercises 451
21 Employee Benefits and
Share-Based Payment 455
Objectives 455
Introduction 456
Accounting for Short-Term Employee
Benefits 457
Accounting for Profit-Sharing and Bonus
Plans 458
Accounting for Equity Compensation
Benefits or Share-Based Payment 458
Accounting for Long-Term Employee
Benefits: Pension Benefits 468
Termination Benefits 491
Accounting by the Pension Fund 492
Summary 493
Exercises 493
22 Changing Prices and
Hyperinflationary Economies 499
Objectives 499
Introduction 499
EU Accounting Directive 500
IAS GAAP 500
IAS 29 on Hyperinflationary
Economies 501
Summary 505
Exercises 505
23 Statement of Cash Flows 507
Objectives 507
Introduction 507
Profit versus Cash 508
Cash Flow Reporting 509
Requirements of IAS 7 510
Format of Cash Flow Statement 513
Preparation of Statement of Cash
Flows 518
Summary 524
Exercises 524
24 Disclosure Issues 539
Objectives 539
Introduction 540
Disclosure of Segment Information 540
Events after the Reporting Period 551
Earnings per Share 555
Interim Financial Reporting 565
Summary 569
Exercises 569
PART THREE CONSOLIDATED
ACCOUNTS AN? T:ZZ
MULTINATIONAL 377
25 Business Combinations 579
Objectives 579
Introduction 579
Accounting for the Business Combination:
The Basics 580
Accounting for Purchased Goodwill 582
Specific Issues on Accounting for the
Business Combination 587
Loss of Control 592
Disclosure Requirements of IFRS 3 593
Alternative Methods in Accounting for
Business Combinations 594
Summary 597
Exercises 598
26 Consolidated Financial
Statements 601
Objectives 601
Introduction 601
Control 602
The Need for Consolidated Accounts 605
Preparation of Consolidated Statements of
Financial Position 606
Preparation of Consolidated Statement of
Comprehensive Income 617
Alternative Concepts on Consolidation 621
Summary 624
Exercises 624
27 Accounting for Associates, Joint
Arrangements and Related Party
Disclosures 635
Objectives 635
Introduction 635
Equity Accounting 636
IAS 28, Investments in Associates and
Joint Ventures 637
Equity Accounting in Individual Financial
Statements 642
I EPS 11, Joint Arrangements 643
Accounting for Joint Arrangements 646
Overview Activity on Accounting for
Associates and Joint Arrangements 649
Related Party Disclosures 651
Summary 655
Exercises 655
28 Foreign Currency Translation 667
Objectives 667
Introduction 668
Currency Conversion 668
Currency Translation 668
IAS 21 Requirements for Entity s Foreign
Currency Transactions 669
IAS 21 Requirements for Translating
Foreign Operations for Consolidation
Purposes 673
Alternative Translation Methods for Financial
Statements of Foreign Operations 674
Hedge Accounting 680
Some Other Issues 682
Summary 685
Exercises 685
PART FOUR FINANCIAL
ANALYSIS j;
29 Introduction to Interpretation of
Financial Statements 693
Objectives 693
Introduction 693
Accounting Information and Users 694
Benchmarking 696
Technique of Ratio Analysis 697
Financial Status 705
Additional Information 710
Summary 711
Exercises 711
30 Interpretation of Financial
Statements 719
Objectives 719
Introduction 720
Industry Analysis 720
Accounting Analysis 725
Accounting Analysis: The Available
Accounting Discretion 737
Entity Analysis 744
Summary 755
Exercises 755
31 Techniques of Financial
Analysis 757
Objectives 757
Introduction 757
Elements of Non-Comparability in
Financial Statements 759
Trend Analysis or Horizontal Analysis 763
Common Size Analysis 766
Segmental Analysis 769
Ratio Analysis 770
Ratio Analysis and the IAS/IFRS
Accounts 772
Disclosure of Non-Financial Data 784
Cash Flow Statement 785
Appendix I 787
Appendix II 797
Summary 802
Exercises 802
References 817
Index 829
|
| any_adam_object | 1 |
| author | Alexander, David 1947- Britton, Anne Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van |
| author_GND | (DE-588)132878550 (DE-588)1131195590 (DE-588)170694984 (DE-588)129675164 (DE-588)132704579 |
| author_facet | Alexander, David 1947- Britton, Anne Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van |
| author_role | aut aut aut aut aut |
| author_sort | Alexander, David 1947- |
| author_variant | d a da a b ab a j aj m n h mn mnh c v m cv cvm |
| building | Verbundindex |
| bvnumber | BV044035242 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)973024457 (DE-599)BVBBV044035242 |
| discipline | Wirtschaftswissenschaften |
| edition | Seventh edition |
| format | Book |
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| id | DE-604.BV044035242 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T07:41:46Z |
| institution | BVB |
| isbn | 9781473725454 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029442398 |
| oclc_num | 973024457 |
| open_access_boolean | |
| owner | DE-703 DE-739 DE-11 DE-1051 |
| owner_facet | DE-703 DE-739 DE-11 DE-1051 |
| physical | xv, 834 Seiten Illustrationen, Diagramme |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| 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 Seventh edition Andover, Hampshire Cengage Learning 2017 xv, 834 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Finanzanalyse (DE-588)4133000-6 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 Bilanzanalyse (DE-588)4069453-7 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 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029442398&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029442398&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029442398&sequence=000005&line_number=0003&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 International Financial Reporting Standards (DE-588)4699643-6 gnd Analyse (DE-588)4122795-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4699643-6 (DE-588)4122795-5 (DE-588)4128343-0 (DE-588)4069453-7 |
| 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 International Financial Reporting Standards (DE-588)4699643-6 gnd Analyse (DE-588)4122795-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Finanzanalyse International Financial Reporting Standards Analyse Rechnungslegung Bilanzanalyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029442398&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029442398&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029442398&sequence=000005&line_number=0003&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 |
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