Name: International Financial Reporting and Analysis von Ann Jorissen
SKU: 9781473725454
Price: 20.00 CHF
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International Financial Reporting and Analysis Zusammenfassung

International Financial Reporting and Analysis Ann Jorissen

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.

Über Ann Jorissen

David Alexander is Emeritus Professor of International Accounting at the University of Birmingham, UK, and continues an active research agenda. Anne Britton is Former Professor of Accounting, Leeds Beckett University (formerly Leeds Metropolitan University), UK. Ann Jorissen is Professor of Accounting, University of Antwerp, Belgium, past president of the European Accounting Association (2013-2015) and a member of the IFRS Advisory Council. Martin Hoogendoorn is Professor of Financial Accounting, Erasmus University Rotterdam, the Netherlands, and a retired partner of Ernst and Young Accountants. Carien van Mourik is Senior Lecturer in Accounting, The Open University, UK, and was previously Lecturer in Accounting at Erasmus University Rotterdam, the Netherlands.

Inhaltsverzeichnis

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

Zusätzliche Informationen

Sku

GOR009151507

ISBN 13

9781473725454

ISBN 10

1473725453

Titel

International Financial Reporting and Analysis Ann Jorissen

Autor

Ann Jorissen

Zustand

Gebraucht - Sehr Gut

Bindung

Broschiert

Verlag

Cengage Learning EMEA

Datum

2017-01-09

Preise

N/A

Begleitschreiben

Die Abbildung des Buches dient nur Illustrationszwecken, die tatsächliche Bindung, das Cover und die Auflage können sich davon unterscheiden.

Hinweis

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