International financial reporting and analysis:
Gespeichert in:
| Beteiligte Personen: | , , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
London
Thomson
2003
|
| Ausgabe: | 1. ed. |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010571597&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XIII, 656 S. graph. Darst. |
| ISBN: | 1861528809 |
Internformat
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| 245 | 1 | 0 | |a International financial reporting and analysis |c David Alexander ; Anne Britton ; Ann Jorissen |
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Datensatz im Suchindex
| _version_ | 1819252463661744128 |
|---|---|
| adam_text | Foreword ix
Preface xi
Part One Framework, Theory and Regulation
Chapter 1 The basics of flnancial reporting 3
Introduction • Users of financial reports • Characteristics of
useful Information • Need for communication • A coherent
framework • 77!? international dimension • Terminology and the
English language
Chapter 2 International accounting differences 20
Introduction • Origin of national differences • Differences in
accounting Systems • Characteristics and differences in national
GAAP • Countiy classification • Classification issues: more
recent evolutions • National differences: will they still play a
role in the future?
Chapter 3 The process of harmonization 40
Introduction • EU Directives • International Accounting
Standards • The new structure of the IASB • The future
Chapter 4 Economic valuation concepts 49
Introduction • The basic equation • Income and capital • Health
and vahie • An array ofvalue concepts • Economic value •
Capital maintenance • Criteria for evaluating alternative
valuation concepts • Fisher and psychic income • Micks and
capital maintenance • Calculation of economic income • Income
ex ante and income ex post
Chapter 5 Current entry value 70
Introduction • Back to basics • The business itself Capital
maintenance • Replacement cost accounting and depreciation •
Current entry values: a preliminary appraisal
Chapter 6 Current exit value and mixed values 85
Introduction • Current exit value accounting • Current exit
values: a preliminary appraisal • Mixed values ad hoc
methods • Mixed values deprival value • Deprival value (DV)
an appraisal • Fair values • Current values: some overall
thoughts
Chapter 7 Current purchasing power accounting 98
Introduction • The measuring unit problem • Current purchasing
power • Combination of methods • Current purchasing power
what does it really mean? • Some European practices and
traditions
Chapter 8 Accounting theory and conceptual frameworks 114
Introduction • Is an accounting theory possible? • Approaches to
the formulation of accounting theory • The IASB conceptual
framework • Scope • Fair presentation and compliance with
International Accounting Standards • Accounting policies
Chapter 9 Structure of published financial Statements 146
Introduction • Balance sheets • Income Statements • Changes in
equity • Cashflow Statements • Notes to the financial Statements
Chapter 10 Additional disclosure Statements 162
Introduction • The needfor additional Statements • Possible
additional Statements • Other extension frameworks
Chapter 11 Quo vadis? I76
Introduction • The future
Part Two Annual Financial Statements
Chapter 12 Fixed (non current) tangible assets 181
Introduction • Principles of accounting for depreciation •
Determining the cost of a fixed asset • Government grants •
Borrowing costs • Property, plant and equipment • Accounting
for Investment properties
Chapter 13 Intangible assets and impairment of assets ^
Introduction • Intangible assets • Accounting for purchased
goodwill • Impairment of assets
CONTENTS vii
Chapter 14 Leases 244
Introduction • Definitions of IAS 17 • Lease classification •
Accounting and reporting by lessees finance leases •
Accounting and reporting by lessees operating leases •
Accounting and reporting bv lessors finance leases •
Accounting and reporting by lessors operating leases • Säle
and leaseback transactions
Chapter 15 Inventories and construction contracts 264
Introduction • Inventories • Inventory Systems • IAS
requirements for inventory • Construction contracts
Chapter 16 Accounting for financial instruments 286
Introduction • History of accounting for financial instruments •
Problems identified • What is a financial Instrument? •
Categories of financial assets/liabilities • Measurement of
financial instruments • Hedging • Possible revisions to IAS 39
Chapter 17 Revenue 306
Introduction • What is revenue? • What does revenue arise
from?
Chapter 18 Provisions, contingent liabilities and contingent assets 317
Introduction • Problems identified • Provisions, contingent
liabilities and contingent assets • Accounting for provisions,
contingent liabilities and contingent assets • Specific
application of recognition and measurement rules • Fourth
Directive and IAS 37
Chapter 19 Income taxes 333
Introduction • The expense question • The deferred tax problem •
IAS 12 and tax
Chapter 20 Employee benefits 355
Introduction • Accounting for short term employee benefits •
Accounting for profit sharing and bonus plans • Accounting for
equity compensation benefits • Accounting for long term
employee benefits: pension benefits • Termination benefits •
Accounting by the pension fund
Chapter 21 Changing prices and hyperinflationary economies 383
Introduction • EU Fourth Directive • IAS GAAP
Chapter 22 Cash flow Statements 391
Introduction • Cash flow reporting • Funds flow or cash flow? •
Requirements of IAS 7 (revised 1992) • Format of a cash flow
Statement
t
Chapter 23 Presentation issues 414
Introduction • Segmental reporting • Discontinuing operations •
Events after balance sheet date • Accounting policies, changes
in accounting policies and errors • Earnings per share • Interim
financial reporting
Part Three Consolidated Accounts and the Multinational
Chapter 24 Consolidated financial Statements 465
Introduction • Need for group accounts • Seventh Council
Directive ofthe European Communities • Control and
subsidiaries • Exclusion from consolidation • Accounting for
acquisition • Reverse acquisitions • Adjustments to purchase
consideration • Adjustments to identifiable assets or liabilities •
Disposal of part interest • Consolidated income Statement •
Preparation of Consolidated accounts involving more than one
subsidiary • Uniting of interests • Differences between
acquisition accounting and merger accounting • Special
purpose enterprises • Equity accounting and associates • Joint
ventures • Summary of accounting methods for business
combinations • Related party transactions
Chapter 25 Foreign currency translation 526
Introduction • Currency conversion • Currency translation • IAS
21 requirements for individual enterphse s foreign currency
transactions • Translation methods for financial Statements of
foreign operations • IAS 21 rules for translation of financial
Statements of foreign operations • Financial reporting in
hyperinflationary economies
Part four Financial Analysis
Chapter 26 Interpretation of financial Statements 547
Introduction Industry analysis • Accounting analysis • Entity
analysis • Impact of accounting Standards used on annual
accounts
Chapter 27 Techniques of financial analysis 586
Introduction • Elements of non comparabilitv in financial
Statements • Trend analysis or horizontal analysis • Common
size analysis • Segmental analysis • Ratio analysis • Disclosure
of non financial data • Cash fiow Statement
References 3 /
Index 643
|
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| id | DE-604.BV017570054 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T11:20:41Z |
| institution | BVB |
| isbn | 1861528809 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010571597 |
| oclc_num | 52428373 |
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| owner_facet | DE-92 DE-Aug4 DE-522 DE-11 |
| physical | XIII, 656 S. graph. Darst. |
| publishDate | 2003 |
| publishDateSearch | 2003 |
| publishDateSort | 2003 |
| publisher | Thomson |
| record_format | marc |
| spellingShingle | Alexander, David 1947- Britton, Anne Jorissen, Ann International financial reporting and analysis Accounting gtt Financiële analyse gtt Financiële verslaglegging gtt Internationale ondernemingen gtt Multinationales Unternehmen Accounting Comparative accounting Financial statements Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Finanzanalyse (DE-588)4133000-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Analyse (DE-588)4122795-5 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4699643-6 (DE-588)4133000-6 (DE-588)4069453-7 (DE-588)4122795-5 |
| title | International financial reporting and analysis |
| title_auth | International financial reporting and analysis |
| title_exact_search | International financial reporting and analysis |
| title_full | International financial reporting and analysis David Alexander ; Anne Britton ; Ann Jorissen |
| title_fullStr | International financial reporting and analysis David Alexander ; Anne Britton ; Ann Jorissen |
| title_full_unstemmed | International financial reporting and analysis David Alexander ; Anne Britton ; Ann Jorissen |
| title_short | International financial reporting and analysis |
| title_sort | international financial reporting and analysis |
| topic | Accounting gtt Financiële analyse gtt Financiële verslaglegging gtt Internationale ondernemingen gtt Multinationales Unternehmen Accounting Comparative accounting Financial statements Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Finanzanalyse (DE-588)4133000-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Analyse (DE-588)4122795-5 gnd |
| topic_facet | Accounting Financiële analyse Financiële verslaglegging Internationale ondernemingen Multinationales Unternehmen Comparative accounting Financial statements Rechnungslegung International Financial Reporting Standards Finanzanalyse Bilanzanalyse Analyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010571597&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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