International financial reporting & analysis:
Gespeichert in:
| Hauptverfasser: | , , , , , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover, Hampshire
Cengage
[2023]
|
| Ausgabe: | Ninth edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Originally published: as by David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan. 2020 |
| Beschreibung: | xix, 898 Seiten Illustrationen |
| ISBN: | 9781473786820 1473786827 |
Internformat
MARC
| LEADER | 00000nam a22000008c 4500 | ||
|---|---|---|---|
| 001 | BV048685139 | ||
| 003 | DE-604 | ||
| 005 | 20230629 | ||
| 007 | t | ||
| 008 | 230201s2023 a||| |||| 00||| eng d | ||
| 020 | |a 9781473786820 |9 978-1-4737-8682-0 | ||
| 020 | |a 1473786827 |9 1473786827 | ||
| 035 | |a (OCoLC)1371318346 | ||
| 035 | |a (DE-599)BVBBV048685139 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-739 |a DE-355 |a DE-1050 |a DE-N2 |a DE-1051 |a DE-M382 | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 084 | |a QP 822 |0 (DE-625)141945: |2 rvk | ||
| 100 | 1 | |a Alexander, David |d 1947- |e Verfasser |0 (DE-588)132878550 |4 aut | |
| 245 | 1 | 0 | |a International financial reporting & analysis |c David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon |
| 246 | 1 | 3 | |a International financial reporting and analysis |
| 250 | |a Ninth edition | ||
| 264 | 1 | |a Andover, Hampshire |b Cengage |c [2023] | |
| 264 | 4 | |c © 2023 | |
| 300 | |a xix, 898 Seiten |b Illustrationen | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Originally published: as by David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan. 2020 | ||
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Analyse |0 (DE-588)4122795-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzanalyse |0 (DE-588)4133000-6 |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 Bilanzanalyse |0 (DE-588)4069453-7 |2 gnd |9 rswk-swf |
| 653 | 0 | |a Financial statements | |
| 653 | 0 | |a Financial statements / Problems, exercises, etc | |
| 653 | 0 | |a International business enterprises / Finance | |
| 653 | 0 | |a International business enterprises / Finance / Problems, exercises, etc | |
| 653 | 0 | |a Financial statements | |
| 653 | 0 | |a International business enterprises / Finance | |
| 653 | 6 | |a Problems and exercises | |
| 689 | 0 | 0 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | 1 | |a Bilanzanalyse |0 (DE-588)4069453-7 |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 Analyse |0 (DE-588)4122795-5 |D s |
| 689 | 2 | |8 2\p |5 DE-604 | |
| 700 | 1 | |a Jorissen, Ann |0 (DE-588)170694984 |4 aut | |
| 700 | 1 | |a Hoogendoorn, Martin N. |d 1959- |0 (DE-588)129675164 |4 aut | |
| 700 | 1 | |a Mourik, Carien van |0 (DE-588)132704579 |4 aut | |
| 700 | 1 | |a Kirwan, Collette |0 (DE-588)1203819005 |4 aut | |
| 700 | 1 | |a Inwinkl, Petra |d 1971- |0 (DE-588)1020730242 |4 aut | |
| 700 | 1 | |a Michelon, Giovanna |4 aut | |
| 856 | 4 | 2 | |m Digitalisierung UB Passau - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034059443&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-034059443 | ||
| 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_ | 1804184860767551488 |
|---|---|
| adam_text | PART ONE FRAMEWORK, THEORY AND REGULATION 1 1 A Brief Introduction to International Financial Reporting 3 2 From Harmonization to IFRS Accounting Standards as Globally Accepted Accounting Standards 19 3 The IASB Conceptual Framework and Accounting Theory 37 4 Accounting and Economic Perspectives on Income and Capital 61 5 Current Values, Mixed Values Measurement and CPPP Accounting 81 6 Fair Values, Value in Use and Fulfilment Value 105 7 Presentation and Disclosure in Published Financial Statements 121 8 The Accounting Profession 165 PARTTWO ANNUAL FINANCIAL STATEMENTS 183 9 Tangible Fixed (Non-Current) Assets 185 10 Intangible Assets 227 11 Impairment and Disposal of Assets 245 12 Leases 273 13 Inventories 293 14 Accounting for Financial Instruments 309 15 Revenue 339
BRIEF CONTENTS 16 Provisions, Contingent Liabilities and Contingent Assets 367 17 Income Taxes 387 18 Employee Benefits and Share-Based Payment 413 19 Insurance Contracts 459 20 Statement of Cash Flows 469 21 Financial Disclosure Issues 505 PART THREE CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL 543 22 Business Combinations 545 23 Consolidated Financial Statements 573 24 Accounting for Associates, Joint Arrangements and Related Party Disclosures 609 25 Foreign Currency Translation 643 PART FOUR FINANCIAL ANALYSIS 667 26 Industry and Accounting Analysis 669 27 Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis 699 28 Financial Analysis of Listed Companies and IAS/IFRS Accounts 741 29 Company Valuation 815 PART FIVE SUSTAINABILITY REPORTING 841 30 Corporate Governance and Business Ethics 843 31 CSR, Sustainability Reporting and SRI 865
Preface xiii Acknowledgements xix PARTONE FRAMEWORK, THEORY AND REGULATION 1 1 Summary 17 Additional Resource 17 Exercises 17 References 18 A Brief Introduction to International Financial Reporting з From Harmonization to IFRS Accounting Standards as Globally Accepted Accounting Standards 19 Objectives 3 io Introduction 4 12 International Financial Reporting Before and Since IFRS Accounting Standards 4 1.3 Financial Accounting and Reporting in Different Types of Business Entities 5 i .4 The Objectives of Corporate Financial Reporting Standards and Regulation 8 1.5 Theories of Regulation 9 1 6 The Main Functions of General Purpose Financial Reporting 11 i 7 Users of Financial Reporting Information and their Different Information Needs 13 1.8 Terminology and the English Language Use 16 Objectives 19 2.1 Introduction 20 2.2 International Accounting Harmonization 20 2.3 International Accounting Convergence 23 2.4 IFRS Accounting Standards 24 2.5 IFRS Accounting Standards as Global Standards? 26 2.6 The IFRS Foundation, the IASB and Related Institutions 27 2.7 Due Process 30 2.8 Challenges for IFRS Accounting Standards and the IASB 32 Summary 35 Exercises 35 Notes 36 Additional Resource 36 References 36 2
CONTENTS 3 The lASB Conceptual Framework and Accounting Theory 37 History of Current Value Accounting Models 82 5.3 Current Entry Values 84 5.4 Current Exit Values 86 5.5 Comparing Current Entry Values and Current Exit Values 87 5.6 Mixed Measurement Models 88 5.7 CPPP Accounting 91 5.8 Combination of Methods 93 5.9 Some International Practices and Traditions 94 5.10 EU Accounting Directive 95 5.11 IAS GAAP 96 5.12 IAS 29 on Hyperinflationary Economies 97 Summary too Exercises 101 References 103 5.2 Objectives 37 3.1 Introduction 38 3.2 The Role of Accounting Conceptual Frameworks 38 3.3 The Development of the IASB Conceptual Framework 38 3.4 The 2018 IASB Conceptual Framework for Financial Reporting 39 3.5 Financial Accounting and Reporting Theory 57 Summary 58 Exercises 59 References 59 4 Accounting and Economic Perspectives on Income and Capital 61 Objectives 61 4.1 Introduction 62 4.2 The Allocation Problem in Financial Accounting 62 4.3 The Transactions Approach and the Valuation Approach to the Determination of Profit or Loss in Accounting 63 4.4 Ideal Economic Income and Wealth 67 4.5 Return of Capital and Return on Capital 72 4.6 Income Ex Ante and Income Ex Post 73 4.7 The Residual Income Valuation Model 75 4.8 Information, Measurement and Efficient Contracting Perspectives 76 Summary 78 Exercises 78 References 79 5 Current Values, Mixed Values Measurement and CPPP Accounting 81 Objectives 81 5.1 Introduction 82 6 Fair Values, Value in Use and Fulfilment Value 1O5 Objectives 105 6.1 Introduction 106 6.2 The Basic Concepts of Fair Value, Value in Use and Fulfilment
Value 106 6.3 Fair Value 106 6.4 Value in Use and Fulfilment Value 115 6.5 Towards an Appraisal of Fair Value, Value in Use and Fulfilment Value 115 Summary 118 Exercises 119 References 119 7 Presentation and Disclosure in Published Financial Statements 121 Objectives 121 7.1 Introduction 122 7.2 IAS 1 Presentation of Financial Statements 122 7.3 Financial Statements under IAS 1 123 7.4 IAS 8 Accounting Policies, Changes to Accounting Estimates and Errors 141 7.5 IFRS 1 First-Time Adoption of International Financial Reporting Standards 150
CONTENTS EU Directive 2013/34/EU (The 2013 Accounting Directive) 152 7.7 Financial Reporting in the UK (Written as at 28 February 2022) 162 Summary 163 Exercises 163 References 164 7.6 8 10 Objectives 227 10.1 Introduction 228 10.2 Intangible Assets 228 10.3 Recognition of Intangible Assets 229 10.4 Measurement Subsequent to Initial Recognition 233 10.5 Useful Life of an Intangible Asset 235 10.6 Derecognition 238 10.7 Disclosure 238 Summary 241 Exercises 242 References 243 The Accounting Profession 165 Objectives 165 8.1 Introduction 166 8.2 Professions 166 8.3 The Accounting Profession 167 8.4 Ethical Challenges for Accountants 169 8.5 The 2018 IESBA Code of Ethics 170 8.6 The Auditor’s Report 175 Summary 180 Exercises 180 References 181 11 Tangible Fixed (Non-Current) Assets 185 Objectives 185 9.1 Introduction 186 9.2 Measurement of Tangible Fixed (Non-Current) Assets 187 9.3 Principles of Accounting for Depreciation 191 9.4 The Revaluation Model 199 9.5 Derecognition 202 9.6 Disclosure 203 9.7 Determining the Cost of a Fixed Asset: Additional Elements 203 9.8 Government Grants and Assistance 203 9.9 Borrowing Costs 210 9.10 Accounting for Investment Properties 212 9.11 Measurement of Investment Property 214 9.12 Accounting for Agriculture and Biological Assets 217 Summary 220 Exercises 221 Impairment and Disposal of Assets 245 Objectives 245 11.1 Introduction 246 11.2 Impairment of Assets 246 11.3 Recognition and Measurement of Impairment Losses 252 11.4 Non-Current Assets Held for Sale and Discontinued Operations 258 11.5 Non-Current Assets Held for Sale: Definition
258 11.6 Measurement of Non-Current Assets and Disposal Groups Held for Sale 260 11.7 Discontinued Operations 261 Summary 267 Exercises 267 PART TWO ANNUAL FINANCIAL STATEMENTS 183 9 Intangible Assets 227 12 Leases 273 Objectives 273 12.1 Introduction 274 12.2 Lease Accounting by the Lessee 276 12.3 Lease Accounting by the Lessor 282 12.4 Accounting and Reporting by the Lessor: Finance Leases 284 12.5 Accounting and Reporting by the Lessor: Operating Leases 286 12.6 Sale and Leaseback Transactions 287 Summary 288 Exercises 289 vii
CONTENTS 13 Objectives 293 13.1 Introduction 294 13.2 Inventories 294 13.3 Inventory Systems 298 13.4 Reporting Inventory under the Scope of IAS 2 299 13.5 Cost of Inventory 300 13.6 Requirements for Inventories under the Scope of IAS 41 304 Summary 306 Exercises 306 14 16 Revenue 339 Objectives 339 15.1 Introduction 340 15.2 What is Revenue? 340 15.3 The Basic Outline of IFRS 15 342 15.4 Step 1. Identify the Contract(s) with a Customer 342 15.5 Step 2. Identify the Performance Obligations in the Contract 344 15.6 Step 3. Determine the Transaction Price 346 15.7 Step 4. Allocate the Transaction Price to the Separate Performance Obligations in the Contract 347 Provisions, Contingent Liabilities and Contingent Assets 367 Objectives 367 16.1 Introduction 368 16.2 Problems Identified 368 16.3 Provisions, Contingent Liabilities and Contingent Assets 370 16.4 Accounting for Provisions, Contingent Liabilities and Contingent Assets 373 16.5 Specific Application of Recognition and Measurement Rules 377 16.6 Disclosure Requirements 379 Summary 381 Exercises 382 Accounting for Financial Instruments 309 Objectives 309 14.1 Introduction 310 14.2 Short History of Accounting for Financial Instruments 310 14.3 Problems Identified 312 14.4 What is a Financial Instrument? 313 14.5 Distinction between Financial Liability and Equity 315 14.6 Recognition and Derecognition of Financial Instruments 317 14.7 Classification and Measurement 321 14.8 Compound Financial Instrument Measurement 326 14.9 Impairment 327 14.10 Hedge Accounting 328 14.11 Disclosure 334 Summary 334 Exercises 335 15 Step 5.
Recognize Revenue When (or as) the Entity Satisfies a Performance Obligation 348 15.9 Construction Contracts 354 15.10 Contract Costs 357 15.11 Presentation and Disclosure 358 Summary 362 Exercises 362 15.8 Inventories 293 17 Income Taxes 387 Objectives 387 17.1 Introduction 388 17.2 The Expense Question 388 17.3 The Deferred Tax Problem 388 17.4 IAS 12 and Tax 396 17.5 IFRIC 23 and Tax Uncertainties 407 Summary 408 Exercises 409 18 Employee Benefits and Share-Based Payment 413 Objectives 413 18.1 Introduction 414 18.2 Accounting for Short-Term Employee Benefits 415 18.3 Accounting for Profit-Sharing and Bonus Plans 416 18.4 Accounting for Equity Compensation Benefits or Share-Based Payment 417 18.5 Accounting for Long-Term Employee Benefits: Pension Benefits 428
CONTENTS Accounting for the Business Combination: The Basics 547 22.3 Accounting for Purchased Goodwill 550 22.4 Specific Issues on Accounting for the Business Combination 556 22.5 Loss of Control 561 22.6 Disclosure Requirements of IFRS 3 561 22.7 Alternative Methods in Accounting for Business Combinations 564 Summary 567 Exercises 568 22.2 18.6 Termination Benefits 451 18.7 Accounting by the Pension Fund 452 Summary 453 Exercises 454 References 458 19 Insurance Contracts 459 Objectives 459 19.1 Introduction 460 19.2 Insurance Contract 460 19.3 Scope of IFRS 17 461 19.4 Measurement 464 19.5 Disclosure 465 Summary 466 Exercises 467 20 23 Statement of Cash Flows 469 Objectives 573 23.1 Introduction 574 23.2 Control 574 23.3 The Need for Consolidated Accounts 577 23.4 Preparation of Consolidated Statements of Financial Position 578 23.5 Preparation of Consolidated Statement of Comprehensive Income 589 23.6 Investment Entities 593 23.7 Alternative Concepts on Consolidation 593 Summary 597 Exercises 597 Objectives 469 20.1 Introduction 470 20.2 Profit Versus Cash 470 20.3 Cash Flow Reporting 471 20.4 Requirements of IAS 7 472 20.5 Format of Cash Flow Statement 475 20.6 Preparation of Statement of Cash Flows 480 Summary 486 Exercises 486 21 Financial Disclosure Issues 505 Objectives 505 21.1 Introduction 506 21.2 Disclosure of Segment Information 506 21.3 Events after the Reporting Period 517 21.4 Earnings per Share 522 21.5 Interim Financial Reporting 532 Summary 535 Exercises 536 PART THREE CONSOLIDATED ACCOUNTS ANDTHE MULTINATIONAL 543 22 Business Combinations 545 Objectives
545 22 1 Introduction 546 Consolidated Financial Statements 573 24 Accounting for Associates, Joint Arrangements and Related Party Disclosures 609 Objectives 609 24.1 Introduction 610 24.2 Equity Accounting 610 24.3 IAS 28 Investments in Associates and Joint Ventures 611 24.4 Equity Accounting in Individual Financial Statements 615 24.5 IFRS 11 Joint Arrangements 616 24.6 Accounting for Joint Arrangements 620 24.7 Overview Activity on Accounting for Associates and Joint Arrangements 624
x CONTENTS 27.3 27.4 27.5 Benchmarking 702 Technique of Ratio Analysis 703 Potential Red Flags that Obstruct Comparability 714 27.6 Elements of Non-Comparability in Financial Statements 715 27.7 Trend Analysis or Horizontal Analysis 725 27.8 Common Size Analysis 727 27.9 Segmental Analysis 730 27.10 Limitations of Ratio Analysis 731 27.11 Multivariate Analysis 732 Summary 733 Exercises 733 Reference 739 24.8 Related Party Disclosures 626 Summary 630 Exercises 630 25 Foreign Currency Translation 643 Objectives 643 25.1 Introduction 644 25.2 Currency Conversion 644 25.3 Currency Translation 644 25.4 IAS 21 Requirements for Entity’s Foreign Currency Transactions 645 25.5 IAS 21 Requirements for Translating Foreign Operations for Consolidation Purposes 648 25.6 Alternative Translation Methods for Financial Statements of Foreign Operations 650 25.7 Hedge Accounting 656 25.8 Some Other Issues 657 Summary 660 Exercises 661 28 Objectives 741 28.1 Introduction 742 28.2 Ratio Analysis 743 28.3 Cash Flow Statement 751 28.4 Disclosure of Non-Financial Data 753 Summary 760 Appendix I 761 Appendix II 778 Exercises 793 References 814 PART FOUR FINANCIAL ANALYSIS 667 26 Industry and Accounting Analysis 669 Objectives 669 26.1 Introduction 670 26.2 Industry Analysis 670 26.3 Accounting Analysis 674 26.4 Accounting Analysis: The Available Accounting Discretion 680 26.5 Entity Analysis 686 26.6 The Reversal Effect 689 26.7 Quality of Disclosure 690 26.8 Non-GAAP or Pro-Forma Accounting Measures 690 Summary 695 Exercises 695 References 696 27 Introduction to Interpretation of Financial
Statements and Techniques of Financial Analysis 699 Objectives 699 27.1 Introduction 700 27.2 Accounting Information and Users 700 Financial Analysis of Listed Companies and IAS/IFRS Accounts 741 29 Company Valuation 815 Objectives 815 29.1 Introduction 816 29.2 Terminology 816 29.3 IFRS Accounting Standards Requiring a Company Valuation 817 29.4 Valuation Alternatives under IFRS Accounting Standards: Fair Value and Value in Use 819 29.5 The Equation of Company Valuation Methods 819 29.6 Market Value of a Company 821 29.7 Equity and Debt at Market Value 822 29.8 Present Value of the FCF 823 29.9 Multiples Valuation 831 Summary 839 Exercises 839 References 840
CONTENTS Summary 861 Exercises 861 Notes 862 References 862 PART FIVE SUSTAINABILITY REPORTING 841 30 Corporate Governance and Business EthiCS 843 Objectives 843 30.1 Introduction 844 30.2 Definitions of and Perspectives on Corporate Governance 844 30.3 Corporate Governance Issues 847 30.4 Theories of Corporate Governance 849 30.5 Taxonomies of Corporate Governance Systems 851 30.6 An Overview of Key Corporate Governance Developments 852 30.7 Principles and Codes of Corporate Governance 854 30.8 Ethics, Business Ethics and Corporate Governance 857 31 CSR, Sustainability Reporting and SRI 865 Objectives 865 31.1 Introduction 866 31.2 Perspectives on CSR 866 31.3 CSR Principles 868 31.4 Sustainability Reporting 870 31.5 From Socially Responsible Investment to ESG Investing 882 Summary 885 Exercises 885 References 886 Index 887 xi
|
| adam_txt |
PART ONE FRAMEWORK, THEORY AND REGULATION 1 1 A Brief Introduction to International Financial Reporting 3 2 From Harmonization to IFRS Accounting Standards as Globally Accepted Accounting Standards 19 3 The IASB Conceptual Framework and Accounting Theory 37 4 Accounting and Economic Perspectives on Income and Capital 61 5 Current Values, Mixed Values Measurement and CPPP Accounting 81 6 Fair Values, Value in Use and Fulfilment Value 105 7 Presentation and Disclosure in Published Financial Statements 121 8 The Accounting Profession 165 PARTTWO ANNUAL FINANCIAL STATEMENTS 183 9 Tangible Fixed (Non-Current) Assets 185 10 Intangible Assets 227 11 Impairment and Disposal of Assets 245 12 Leases 273 13 Inventories 293 14 Accounting for Financial Instruments 309 15 Revenue 339
BRIEF CONTENTS 16 Provisions, Contingent Liabilities and Contingent Assets 367 17 Income Taxes 387 18 Employee Benefits and Share-Based Payment 413 19 Insurance Contracts 459 20 Statement of Cash Flows 469 21 Financial Disclosure Issues 505 PART THREE CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL 543 22 Business Combinations 545 23 Consolidated Financial Statements 573 24 Accounting for Associates, Joint Arrangements and Related Party Disclosures 609 25 Foreign Currency Translation 643 PART FOUR FINANCIAL ANALYSIS 667 26 Industry and Accounting Analysis 669 27 Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis 699 28 Financial Analysis of Listed Companies and IAS/IFRS Accounts 741 29 Company Valuation 815 PART FIVE SUSTAINABILITY REPORTING 841 30 Corporate Governance and Business Ethics 843 31 CSR, Sustainability Reporting and SRI 865
Preface xiii Acknowledgements xix PARTONE FRAMEWORK, THEORY AND REGULATION 1 1 Summary 17 Additional Resource 17 Exercises 17 References 18 A Brief Introduction to International Financial Reporting з From Harmonization to IFRS Accounting Standards as Globally Accepted Accounting Standards 19 Objectives 3 io Introduction 4 12 International Financial Reporting Before and Since IFRS Accounting Standards 4 1.3 Financial Accounting and Reporting in Different Types of Business Entities 5 i .4 The Objectives of Corporate Financial Reporting Standards and Regulation 8 1.5 Theories of Regulation 9 1 6 The Main Functions of General Purpose Financial Reporting 11 i 7 Users of Financial Reporting Information and their Different Information Needs 13 1.8 Terminology and the English Language Use 16 Objectives 19 2.1 Introduction 20 2.2 International Accounting Harmonization 20 2.3 International Accounting Convergence 23 2.4 IFRS Accounting Standards 24 2.5 IFRS Accounting Standards as Global Standards? 26 2.6 The IFRS Foundation, the IASB and Related Institutions 27 2.7 Due Process 30 2.8 Challenges for IFRS Accounting Standards and the IASB 32 Summary 35 Exercises 35 Notes 36 Additional Resource 36 References 36 2
CONTENTS 3 The lASB Conceptual Framework and Accounting Theory 37 History of Current Value Accounting Models 82 5.3 Current Entry Values 84 5.4 Current Exit Values 86 5.5 Comparing Current Entry Values and Current Exit Values 87 5.6 Mixed Measurement Models 88 5.7 CPPP Accounting 91 5.8 Combination of Methods 93 5.9 Some International Practices and Traditions 94 5.10 EU Accounting Directive 95 5.11 IAS GAAP 96 5.12 IAS 29 on Hyperinflationary Economies 97 Summary too Exercises 101 References 103 5.2 Objectives 37 3.1 Introduction 38 3.2 The Role of Accounting Conceptual Frameworks 38 3.3 The Development of the IASB Conceptual Framework 38 3.4 The 2018 IASB Conceptual Framework for Financial Reporting 39 3.5 Financial Accounting and Reporting Theory 57 Summary 58 Exercises 59 References 59 4 Accounting and Economic Perspectives on Income and Capital 61 Objectives 61 4.1 Introduction 62 4.2 The Allocation Problem in Financial Accounting 62 4.3 The Transactions Approach and the Valuation Approach to the Determination of Profit or Loss in Accounting 63 4.4 Ideal Economic Income and Wealth 67 4.5 Return of Capital and Return on Capital 72 4.6 Income Ex Ante and Income Ex Post 73 4.7 The Residual Income Valuation Model 75 4.8 Information, Measurement and Efficient Contracting Perspectives 76 Summary 78 Exercises 78 References 79 5 Current Values, Mixed Values Measurement and CPPP Accounting 81 Objectives 81 5.1 Introduction 82 6 Fair Values, Value in Use and Fulfilment Value 1O5 Objectives 105 6.1 Introduction 106 6.2 The Basic Concepts of Fair Value, Value in Use and Fulfilment
Value 106 6.3 Fair Value 106 6.4 Value in Use and Fulfilment Value 115 6.5 Towards an Appraisal of Fair Value, Value in Use and Fulfilment Value 115 Summary 118 Exercises 119 References 119 7 Presentation and Disclosure in Published Financial Statements 121 Objectives 121 7.1 Introduction 122 7.2 IAS 1 Presentation of Financial Statements 122 7.3 Financial Statements under IAS 1 123 7.4 IAS 8 Accounting Policies, Changes to Accounting Estimates and Errors 141 7.5 IFRS 1 First-Time Adoption of International Financial Reporting Standards 150
CONTENTS EU Directive 2013/34/EU (The 2013 Accounting Directive) 152 7.7 Financial Reporting in the UK (Written as at 28 February 2022) 162 Summary 163 Exercises 163 References 164 7.6 8 10 Objectives 227 10.1 Introduction 228 10.2 Intangible Assets 228 10.3 Recognition of Intangible Assets 229 10.4 Measurement Subsequent to Initial Recognition 233 10.5 Useful Life of an Intangible Asset 235 10.6 Derecognition 238 10.7 Disclosure 238 Summary 241 Exercises 242 References 243 The Accounting Profession 165 Objectives 165 8.1 Introduction 166 8.2 Professions 166 8.3 The Accounting Profession 167 8.4 Ethical Challenges for Accountants 169 8.5 The 2018 IESBA Code of Ethics 170 8.6 The Auditor’s Report 175 Summary 180 Exercises 180 References 181 11 Tangible Fixed (Non-Current) Assets 185 Objectives 185 9.1 Introduction 186 9.2 Measurement of Tangible Fixed (Non-Current) Assets 187 9.3 Principles of Accounting for Depreciation 191 9.4 The Revaluation Model 199 9.5 Derecognition 202 9.6 Disclosure 203 9.7 Determining the Cost of a Fixed Asset: Additional Elements 203 9.8 Government Grants and Assistance 203 9.9 Borrowing Costs 210 9.10 Accounting for Investment Properties 212 9.11 Measurement of Investment Property 214 9.12 Accounting for Agriculture and Biological Assets 217 Summary 220 Exercises 221 Impairment and Disposal of Assets 245 Objectives 245 11.1 Introduction 246 11.2 Impairment of Assets 246 11.3 Recognition and Measurement of Impairment Losses 252 11.4 Non-Current Assets Held for Sale and Discontinued Operations 258 11.5 Non-Current Assets Held for Sale: Definition
258 11.6 Measurement of Non-Current Assets and Disposal Groups Held for Sale 260 11.7 Discontinued Operations 261 Summary 267 Exercises 267 PART TWO ANNUAL FINANCIAL STATEMENTS 183 9 Intangible Assets 227 12 Leases 273 Objectives 273 12.1 Introduction 274 12.2 Lease Accounting by the Lessee 276 12.3 Lease Accounting by the Lessor 282 12.4 Accounting and Reporting by the Lessor: Finance Leases 284 12.5 Accounting and Reporting by the Lessor: Operating Leases 286 12.6 Sale and Leaseback Transactions 287 Summary 288 Exercises 289 vii
CONTENTS 13 Objectives 293 13.1 Introduction 294 13.2 Inventories 294 13.3 Inventory Systems 298 13.4 Reporting Inventory under the Scope of IAS 2 299 13.5 Cost of Inventory 300 13.6 Requirements for Inventories under the Scope of IAS 41 304 Summary 306 Exercises 306 14 16 Revenue 339 Objectives 339 15.1 Introduction 340 15.2 What is Revenue? 340 15.3 The Basic Outline of IFRS 15 342 15.4 Step 1. Identify the Contract(s) with a Customer 342 15.5 Step 2. Identify the Performance Obligations in the Contract 344 15.6 Step 3. Determine the Transaction Price 346 15.7 Step 4. Allocate the Transaction Price to the Separate Performance Obligations in the Contract 347 Provisions, Contingent Liabilities and Contingent Assets 367 Objectives 367 16.1 Introduction 368 16.2 Problems Identified 368 16.3 Provisions, Contingent Liabilities and Contingent Assets 370 16.4 Accounting for Provisions, Contingent Liabilities and Contingent Assets 373 16.5 Specific Application of Recognition and Measurement Rules 377 16.6 Disclosure Requirements 379 Summary 381 Exercises 382 Accounting for Financial Instruments 309 Objectives 309 14.1 Introduction 310 14.2 Short History of Accounting for Financial Instruments 310 14.3 Problems Identified 312 14.4 What is a Financial Instrument? 313 14.5 Distinction between Financial Liability and Equity 315 14.6 Recognition and Derecognition of Financial Instruments 317 14.7 Classification and Measurement 321 14.8 Compound Financial Instrument Measurement 326 14.9 Impairment 327 14.10 Hedge Accounting 328 14.11 Disclosure 334 Summary 334 Exercises 335 15 Step 5.
Recognize Revenue When (or as) the Entity Satisfies a Performance Obligation 348 15.9 Construction Contracts 354 15.10 Contract Costs 357 15.11 Presentation and Disclosure 358 Summary 362 Exercises 362 15.8 Inventories 293 17 Income Taxes 387 Objectives 387 17.1 Introduction 388 17.2 The Expense Question 388 17.3 The Deferred Tax Problem 388 17.4 IAS 12 and Tax 396 17.5 IFRIC 23 and Tax Uncertainties 407 Summary 408 Exercises 409 18 Employee Benefits and Share-Based Payment 413 Objectives 413 18.1 Introduction 414 18.2 Accounting for Short-Term Employee Benefits 415 18.3 Accounting for Profit-Sharing and Bonus Plans 416 18.4 Accounting for Equity Compensation Benefits or Share-Based Payment 417 18.5 Accounting for Long-Term Employee Benefits: Pension Benefits 428
CONTENTS Accounting for the Business Combination: The Basics 547 22.3 Accounting for Purchased Goodwill 550 22.4 Specific Issues on Accounting for the Business Combination 556 22.5 Loss of Control 561 22.6 Disclosure Requirements of IFRS 3 561 22.7 Alternative Methods in Accounting for Business Combinations 564 Summary 567 Exercises 568 22.2 18.6 Termination Benefits 451 18.7 Accounting by the Pension Fund 452 Summary 453 Exercises 454 References 458 19 Insurance Contracts 459 Objectives 459 19.1 Introduction 460 19.2 Insurance Contract 460 19.3 Scope of IFRS 17 461 19.4 Measurement 464 19.5 Disclosure 465 Summary 466 Exercises 467 20 23 Statement of Cash Flows 469 Objectives 573 23.1 Introduction 574 23.2 Control 574 23.3 The Need for Consolidated Accounts 577 23.4 Preparation of Consolidated Statements of Financial Position 578 23.5 Preparation of Consolidated Statement of Comprehensive Income 589 23.6 Investment Entities 593 23.7 Alternative Concepts on Consolidation 593 Summary 597 Exercises 597 Objectives 469 20.1 Introduction 470 20.2 Profit Versus Cash 470 20.3 Cash Flow Reporting 471 20.4 Requirements of IAS 7 472 20.5 Format of Cash Flow Statement 475 20.6 Preparation of Statement of Cash Flows 480 Summary 486 Exercises 486 21 Financial Disclosure Issues 505 Objectives 505 21.1 Introduction 506 21.2 Disclosure of Segment Information 506 21.3 Events after the Reporting Period 517 21.4 Earnings per Share 522 21.5 Interim Financial Reporting 532 Summary 535 Exercises 536 PART THREE CONSOLIDATED ACCOUNTS ANDTHE MULTINATIONAL 543 22 Business Combinations 545 Objectives
545 22 1 Introduction 546 Consolidated Financial Statements 573 24 Accounting for Associates, Joint Arrangements and Related Party Disclosures 609 Objectives 609 24.1 Introduction 610 24.2 Equity Accounting 610 24.3 IAS 28 Investments in Associates and Joint Ventures 611 24.4 Equity Accounting in Individual Financial Statements 615 24.5 IFRS 11 Joint Arrangements 616 24.6 Accounting for Joint Arrangements 620 24.7 Overview Activity on Accounting for Associates and Joint Arrangements 624
x CONTENTS 27.3 27.4 27.5 Benchmarking 702 Technique of Ratio Analysis 703 Potential Red Flags that Obstruct Comparability 714 27.6 Elements of Non-Comparability in Financial Statements 715 27.7 Trend Analysis or Horizontal Analysis 725 27.8 Common Size Analysis 727 27.9 Segmental Analysis 730 27.10 Limitations of Ratio Analysis 731 27.11 Multivariate Analysis 732 Summary 733 Exercises 733 Reference 739 24.8 Related Party Disclosures 626 Summary 630 Exercises 630 25 Foreign Currency Translation 643 Objectives 643 25.1 Introduction 644 25.2 Currency Conversion 644 25.3 Currency Translation 644 25.4 IAS 21 Requirements for Entity’s Foreign Currency Transactions 645 25.5 IAS 21 Requirements for Translating Foreign Operations for Consolidation Purposes 648 25.6 Alternative Translation Methods for Financial Statements of Foreign Operations 650 25.7 Hedge Accounting 656 25.8 Some Other Issues 657 Summary 660 Exercises 661 28 Objectives 741 28.1 Introduction 742 28.2 Ratio Analysis 743 28.3 Cash Flow Statement 751 28.4 Disclosure of Non-Financial Data 753 Summary 760 Appendix I 761 Appendix II 778 Exercises 793 References 814 PART FOUR FINANCIAL ANALYSIS 667 26 Industry and Accounting Analysis 669 Objectives 669 26.1 Introduction 670 26.2 Industry Analysis 670 26.3 Accounting Analysis 674 26.4 Accounting Analysis: The Available Accounting Discretion 680 26.5 Entity Analysis 686 26.6 The Reversal Effect 689 26.7 Quality of Disclosure 690 26.8 Non-GAAP or Pro-Forma Accounting Measures 690 Summary 695 Exercises 695 References 696 27 Introduction to Interpretation of Financial
Statements and Techniques of Financial Analysis 699 Objectives 699 27.1 Introduction 700 27.2 Accounting Information and Users 700 Financial Analysis of Listed Companies and IAS/IFRS Accounts 741 29 Company Valuation 815 Objectives 815 29.1 Introduction 816 29.2 Terminology 816 29.3 IFRS Accounting Standards Requiring a Company Valuation 817 29.4 Valuation Alternatives under IFRS Accounting Standards: Fair Value and Value in Use 819 29.5 The Equation of Company Valuation Methods 819 29.6 Market Value of a Company 821 29.7 Equity and Debt at Market Value 822 29.8 Present Value of the FCF 823 29.9 Multiples Valuation 831 Summary 839 Exercises 839 References 840
CONTENTS Summary 861 Exercises 861 Notes 862 References 862 PART FIVE SUSTAINABILITY REPORTING 841 30 Corporate Governance and Business EthiCS 843 Objectives 843 30.1 Introduction 844 30.2 Definitions of and Perspectives on Corporate Governance 844 30.3 Corporate Governance Issues 847 30.4 Theories of Corporate Governance 849 30.5 Taxonomies of Corporate Governance Systems 851 30.6 An Overview of Key Corporate Governance Developments 852 30.7 Principles and Codes of Corporate Governance 854 30.8 Ethics, Business Ethics and Corporate Governance 857 31 CSR, Sustainability Reporting and SRI 865 Objectives 865 31.1 Introduction 866 31.2 Perspectives on CSR 866 31.3 CSR Principles 868 31.4 Sustainability Reporting 870 31.5 From Socially Responsible Investment to ESG Investing 882 Summary 885 Exercises 885 References 886 Index 887 xi |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Alexander, David 1947- Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van Kirwan, Collette Inwinkl, Petra 1971- Michelon, Giovanna |
| author_GND | (DE-588)132878550 (DE-588)170694984 (DE-588)129675164 (DE-588)132704579 (DE-588)1203819005 (DE-588)1020730242 |
| author_facet | Alexander, David 1947- Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van Kirwan, Collette Inwinkl, Petra 1971- Michelon, Giovanna |
| author_role | aut aut aut aut aut aut aut |
| author_sort | Alexander, David 1947- |
| author_variant | d a da a j aj m n h mn mnh c v m cv cvm c k ck p i pi g m gm |
| building | Verbundindex |
| bvnumber | BV048685139 |
| classification_rvk | QP 820 QP 822 |
| ctrlnum | (OCoLC)1371318346 (DE-599)BVBBV048685139 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | Ninth edition |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03264nam a22006978c 4500</leader><controlfield tag="001">BV048685139</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20230629 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">230201s2023 a||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781473786820</subfield><subfield code="9">978-1-4737-8682-0</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1473786827</subfield><subfield code="9">1473786827</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1371318346</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV048685139</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-1050</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-1051</subfield><subfield code="a">DE-M382</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="084" ind1=" " ind2=" "><subfield code="a">QP 822</subfield><subfield code="0">(DE-625)141945:</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 & analysis</subfield><subfield code="c">David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">International financial reporting and analysis</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">Ninth edition</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Andover, Hampshire</subfield><subfield code="b">Cengage</subfield><subfield code="c">[2023]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2023</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xix, 898 Seiten</subfield><subfield code="b">Illustrationen</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="500" ind1=" " ind2=" "><subfield code="a">Originally published: as by David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan. 2020</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="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">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">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">Bilanzanalyse</subfield><subfield code="0">(DE-588)4069453-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Financial statements</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Financial statements / Problems, exercises, etc</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">International business enterprises / Finance</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">International business enterprises / Finance / Problems, exercises, etc</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Financial statements</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">International business enterprises / Finance</subfield></datafield><datafield tag="653" ind1=" " ind2="6"><subfield code="a">Problems and exercises</subfield></datafield><datafield tag="689" ind1="0" 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="0" 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="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">Analyse</subfield><subfield code="0">(DE-588)4122795-5</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">Jorissen, Ann</subfield><subfield code="0">(DE-588)170694984</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Hoogendoorn, Martin N.</subfield><subfield code="d">1959-</subfield><subfield code="0">(DE-588)129675164</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Mourik, Carien van</subfield><subfield code="0">(DE-588)132704579</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kirwan, Collette</subfield><subfield code="0">(DE-588)1203819005</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Inwinkl, Petra</subfield><subfield code="d">1971-</subfield><subfield code="0">(DE-588)1020730242</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Michelon, Giovanna</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Passau - ADAM Catalogue Enrichment</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=034059443&sequence=000001&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:BVB01-034059443</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.BV048685139 |
| illustrated | Illustrated |
| index_date | 2024-07-03T21:26:18Z |
| indexdate | 2024-07-10T09:46:03Z |
| institution | BVB |
| isbn | 9781473786820 1473786827 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034059443 |
| oclc_num | 1371318346 |
| open_access_boolean | |
| owner | DE-739 DE-355 DE-BY-UBR DE-1050 DE-N2 DE-1051 DE-M382 |
| owner_facet | DE-739 DE-355 DE-BY-UBR DE-1050 DE-N2 DE-1051 DE-M382 |
| physical | xix, 898 Seiten Illustrationen |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Cengage |
| record_format | marc |
| spelling | Alexander, David 1947- Verfasser (DE-588)132878550 aut International financial reporting & analysis David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon International financial reporting and analysis Ninth edition Andover, Hampshire Cengage [2023] © 2023 xix, 898 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Originally published: as by David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan. 2020 Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Analyse (DE-588)4122795-5 gnd rswk-swf Finanzanalyse (DE-588)4133000-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Financial statements Financial statements / Problems, exercises, etc International business enterprises / Finance International business enterprises / Finance / Problems, exercises, etc Problems and exercises 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 Jorissen, Ann (DE-588)170694984 aut Hoogendoorn, Martin N. 1959- (DE-588)129675164 aut Mourik, Carien van (DE-588)132704579 aut Kirwan, Collette (DE-588)1203819005 aut Inwinkl, Petra 1971- (DE-588)1020730242 aut Michelon, Giovanna aut Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034059443&sequence=000001&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- Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van Kirwan, Collette Inwinkl, Petra 1971- Michelon, Giovanna International financial reporting & analysis Rechnungslegung (DE-588)4128343-0 gnd Analyse (DE-588)4122795-5 gnd Finanzanalyse (DE-588)4133000-6 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4122795-5 (DE-588)4133000-6 (DE-588)4699643-6 (DE-588)4069453-7 |
| title | International financial reporting & analysis |
| title_alt | International financial reporting and analysis |
| title_auth | International financial reporting & analysis |
| title_exact_search | International financial reporting & analysis |
| title_exact_search_txtP | International financial reporting & analysis |
| title_full | International financial reporting & analysis David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon |
| title_fullStr | International financial reporting & analysis David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon |
| title_full_unstemmed | International financial reporting & analysis David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon |
| title_short | International financial reporting & analysis |
| title_sort | international financial reporting analysis |
| topic | Rechnungslegung (DE-588)4128343-0 gnd Analyse (DE-588)4122795-5 gnd Finanzanalyse (DE-588)4133000-6 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Rechnungslegung Analyse Finanzanalyse International Financial Reporting Standards Bilanzanalyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034059443&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT alexanderdavid internationalfinancialreportinganalysis AT jorissenann internationalfinancialreportinganalysis AT hoogendoornmartinn internationalfinancialreportinganalysis AT mourikcarienvan internationalfinancialreportinganalysis AT kirwancollette internationalfinancialreportinganalysis AT inwinklpetra internationalfinancialreportinganalysis AT michelongiovanna internationalfinancialreportinganalysis AT alexanderdavid internationalfinancialreportingandanalysis AT jorissenann internationalfinancialreportingandanalysis AT hoogendoornmartinn internationalfinancialreportingandanalysis AT mourikcarienvan internationalfinancialreportingandanalysis AT kirwancollette internationalfinancialreportingandanalysis AT inwinklpetra internationalfinancialreportingandanalysis AT michelongiovanna internationalfinancialreportingandanalysis |