ESCP Europe

Item type

Book

Language

English

Publication year

2014

Edition no.

6th ed.

ISBN

1-4080-7501-6

"This sixth edition of International Financial Reporting and Analysis has been fully updated for new international requirements reflecting changes in the IASB and IFRS whilst maintaining its effective conceptual approach in international reporting standards. New real world illustrations have been added and real life company accounts have been updated to include a wider range of companies from across the globe, ensuring this edition is truly international. This edition also comes with CourseMate and a companion website including PowerPoint slides, an Instructor's Manual, a comprehensive Testbank and solutions to the end of chapter questions" - in jacket.

Part One Framework, theory and regulation --- 1. Basics of financial reporting --- 2. International accounting differences --- 3. The process of harmonization --- 4. Economic valuation concepts --- 5. Current entry value --- 6. Current exit value and mixed values --- 7. Current purchasing power accounting --- 8. Fair values --- 9. Accounting theory and conceptual frameworks --- 10. Structure of published financial statements --- 11. Corporate governance, corporate social responsibility and ethics --- 12. Basics of interpretation of financial statements --- Part Two Annual financial statements --- 13. Fixed (non-current) tangible assets --- 14. Intangible assets --- 15. Impairment and disposal of assets --- 16. Leases --- 17. Inventories and construction contracts --- 18. Accounting for financial instruments --- 19. Revenue --- 20. Provisions, contingent liabilities and contingent assets --- 21. Income taxes --- 22. Employee benefits --- 23. Changing prices and hyperinflationary economies --- 24. Statements of cash flows --- 25. Disclosure issues --- Part Three Consolidated accounts and the multinational --- 26. Business combinations --- 27. Consolidated financial statements --- 28. Alternative concepts on consolidation and business combinations --- 29. Accounting for associates, joint arrangements and related party disclosures --- 30. Foreign currency translation --- Part Four Financial analysis --- 31. Interpretation of financial statements --- 32. Techniques of financial analysis.