International Financial Reporting and Analysis
Verlag | Cengage Learning EMEA |
Auflage | 2020 |
Seiten | 864 |
Format | 19,0 x 24,6 x 2,8 cm |
Gewicht | 1410 g |
Artikeltyp | Englisches Buch |
EAN | 9781473766853 |
Bestell-Nr | 47376685UA |
The eighth edition of International Financial Reporting and Analysis has been thoroughly updated in line with changes to International Financial Reporting Standards. Chapters throughout have been rewritten with an increased focus on ethics, sustainability and corporate governance. In addition, all the real-world illustrations and company reports have been reviewed and replaced with up-to-date examples. The international expertise of the stellar author team is woven throughout the text.MindTap, an online learning solution encompassing many different content types, is available with this title. MindTap can be customized to suit your course and contains supporting applications and analytics to help learners make the most of the range of content.
Inhaltsverzeichnis:
Part One - Framework, Theory and Regulation1.A brief introduction to international financial reporting2.International accounting differences3.From harmonization to IFRS as globally accepted standards4.The ISAB conceptual framework and accounting theory5.Accounting and economic perspectives on income and capital6.Current values, mixed values measurement and CPPP accounting7.Fair values, value in use and fulfilment value8.Presentation and disclosure in published financial statements9.Corporate governance10.Business ethics, CSR, sustainability reporting and SRI11.The ethics of the accounting professionPart Two - Annual Financial Statements12.Fixed (non-current) tangible assets13.Intangible assets14.Impairment and disposal of assets15.Leases16.Inventories17.Accounting for financial instruments18.Revenue19.Provisions, contingent liabilities and contingent assets20.Income taxes21.Employee benefits and share-based payment22.Insurance contracts23.Statement of cash flows24.Disclosure issue sPart Three - Consolidated Accounts and the Multinational25.Business combinations26.Consolidated financial statements27.Accounting for associates, joint arrangements and related party disclosures28.Foreign currency translationPart Four - Financial Analysis29.Introduction to interpretation of financial statements30.Interpretation of financial statements31.Techniques of financial analysis