INTERNATIONAL FINANCIAL REPORTING ALEXANDER A. BRITTON A. JORISSEN A. Księgarnia

This fully revised fifth edition of International Financial Reporting and Analysis maintains its longstanding and popular conceptual approach to financial accounting and international accounting standards.

The content has been thoroughly updated to take account of new international requirements in order to reflect the changes in the IASB’s programme of new and revised IFRS.

New to this edition:
- New real life examples describing the accounting practices of companies from around the world
- More extracts from published company accounts
- Fully updated throughout, including all new and revised IFRS and more rigorous coverage of financial statement analysis
- New and improved end of chapter questions and exam board questions
- New coverage of corporate governance and corporate social responsibility, reflecting the changes in the current economic climate

Features

Learning activities and worked examples are used throughout to develop students'' problem-solving abilities
Experienced author team with extensive international accounting teaching experience
Conceptually based rather than mechanistic approach
Based on international accounting standards within a European context, the text is one of the first to address the needs of a changing market as courses based on domestic reporting standards change to IFRS
Companion website package including an instructor''s manual, PowerPoint slides, relevant links and answers to in-text problems

Table of Contents

PART ONE FRAMEWORK, THEORY AND REGULATION
1 Basics of financial reporting
2 International accounting differences
3 The process of harmonisation
4 Economic valuation concepts
5 Current entry value
6 Current exit value and mixed values
7 Current purchasing power accounting
8 Accounting theory and conceptual frameworks
9 Structure of published financial statements
10 Corporate governance and provision of information to stakeholders
11 Basics of interpretation of financial statements

PART TWO ANNUAL FINANCIAL STATEMENTS
12 Fixed (non-current) tangible assets
13 Intangible assets
14 Impairment and disposal of assets
15 Leases
16 Inventories and construction contracts
17 Accounting for financial instruments
18 Revenue
19 Provisions, contingent liabilities and contingent assets
20 Income taxes
21 Employee benefits
22 Changing prices and hyperinflationary economies
23 Statements of cash flows
24 Disclosure issues

PART THREE CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL
25 Introduction to consolidated financial statements
26 IFRSs and preparation of consolidated financial statements
27 Alternative methods of preparing consolidated financial statements
28 Accounting for associates, joint ventures, special purpose entities and related party transactions
29 Foreign currency translation

PART FOUR FINANCIAL ANALYSIS
30 Interpretation of financial statements
31 Techniques of financial analysis

928 pages, Paperback

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.