International Financial Reporting and Analysis - Fourth Edition

David Alexander

ISBN 10: 140801792X / ISBN 13: 9781408017920

Editore: Cengage Learning EMEA, 2009

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Abnutzung / Risse - leicht; Gebrochener Buchrucken / Seiten oder Softcover umgeknickt. This third edition addresses the growing demand for coverage of new international financial reporting standards (IFRS) and the globalization of accounting in advanced courses. It is based on an IASB framework while detailing European directives that lack direct IFRS equivalents. The text contrasts the European and national contexts with the international approach and includes significant non-European influences, particularly from the US, to provide a comprehensive understanding of accounting internationalism. Part 1 focuses on the theoretical foundations of financial reporting in an international context, outlining the regulatory frameworks at international, European, and domestic levels. Part 2 analyzes the legal aspects of capital and profit, introduces relevant sections of the second European directive, and describes the contents of published financial statements. It addresses key problem areas in financial reporting as outlined by IFRS, discussing theoretical issues, international regulations, and important national variations. Part 3 examines group accounts in an international context, while Part 4 delves into the availability and transparency of published financial information, along with its usage and interpretation. The book is student-oriented, featuring activities, real-world examples of IFRS reporting, and questions and answers to enhance learning.

Codice articolo 6a703bda-9570-4633-a5d8-f41569804031

Dati bibliografici

• Titolo: International Financial Reporting and Analysis - Fourth Edition
• Editore: Cengage Learning EMEA
• Data di pubblicazione: 2009
• Lingua: Inglese
• ISBN 10: 140801792X
• ISBN 13: 9781408017920
• Rilegatura: Softcover
• Edizione: quarta edizione
• Condizione: Fine
• Cataloghi dei venditori:
  • Finance & Accounting

Descrizione articolo

Riassunto

This new edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is predicated on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - Framework, Theory and Regulation - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - Annual Financial Statements - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IFRS are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 -Consolidated Accounts and the Multinational ? covers group accounts in an international context. Part 4 - Financial Information and Analysis - discusses in depth the availability and transparency of financial information as published, and then the usage and interpretation of that information. The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companies? accounts, questions and answers. This new edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is predicated on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - Framework, Theory and Regulation - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - Annual Financial Statements - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IFRS are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 -Cons