ESCP Europe

"The seventh edition of 'International Financial Reporting and Analysis' has been thoroughly updated in line with changes to the IFRS. The first part has also been restructured to better reflect the current theoretical, market, regulatory and societal framework in which international financial reporting standards (IFRSs) are being developed and used. Several chapters have been rewritten to better promote student understanding and there are new chapters on corporate governance, business ethics, corporate social responsibility, sustainability reporting and responsible investment and the ethics of the accounting profession. In addition, all of the real world illustrations have been reviewed and many of them replaced with up to date examples to give students an insight into how the principles in the text work in practice." - from publisher.

Preface --- PART ONE: FRAMEWORK, THEORY AND REGULATION --- 1 A brief introduction to international financial reporting --- 2 International accounting differences: past and present --- 3 From harmonization to IFRS as globally accepted standards --- 4 The IASB Conceptual Framework and accounting theory --- 5 Accounting and economic perspectives on income and capital --- 6 Current values, mixed values measurement and CPPP accounting --- 7 Fair values, value in use and fulfilment value --- 8 Presentation and disclosure in published financial statements --- 9 Corporate governance --- 10 Business Ethics, CSR, Sustainability Reporting and SRI --- 11 The ethics of the accounting profession --- PART TWO: ANNUAL FINANCIAL STATEMENTS --- 12 Fixed (non-current) tangible assets --- 13 Intangible assets --- 14 Impairment and disposal of assets --- 15 Leases --- 16 Inventories --- 17 Accounting for financial instruments --- 18 Revenue --- 19 Provisions, contingent liabilities and contingent assets --- 20 Income taxes --- 21 Employee benefits and share-based payment --- 22 Changing prices and hyperinflationary economies --- 23 Statement of cash flows --- 24 Disclosure Issues --- PART THREE: CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL --- 25 Business combinations --- 26 Consolidated financial statements --- 27 Accounting for associates, joint arrangements and related party disclosures --- 28 Foreign currency translation --- PART FOUR: FINANCIAL ANALYSIS --- 29 Introduction of interpretation of financial statements --- 30 Interpretation of financial statements --- 31 Techniques of financial analysis..