International financial reporting & analysis:
Gespeichert in:
| Beteiligte Personen: | , , , , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Andover, Hampshire
Cengage Learning
[2020]
|
| Ausgabe: | Eighth Edition |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031818908&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | xvii, 908 Seiten Illustrationen, Diagramme |
| ISBN: | 9781473766853 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1819273976148393984 |
|---|---|
| adam_text | PARTONE FRAMEWORK, THEORY AND REGULATION 1 1 A Brief Introduction to International Financial Reporting 5 2 International Accounting Differences: 3 From Flarmonization to IFRS Standards as Globally Accepted Standards 47 4 The IASB Conceptual Framework and Accounting Theory 71 5 Accounting and Economic Perspectives on Income and Capital 99 6 Current Values, Mixed Values Measurement and CPPP Accounting 119 7 Fair Values, Value in Use and Fulfilment Value 143 8 Presentation and Disclosure in Published Financial Statements 157 9 Corporate Governance 203 Pastand Present 23 10 Business Ethics, CSR, Sustainability Reporting and SRI 223 11 The Ethics of the Accounting Profession 241 PART TWO ANNUAL FINANCIAL STATEMENTS 257 12 Fixed (Non-Current) Tangible Assets 259 13 Intangible Assets 301 14 Impairment and Disposal of Assets 319 15 Leases 347
16 Inventories 367 17 Accounting for Financial Instruments 383 18 Revenue 413 19 Provisions, Contingent Liabilities and Contingent Assets 441 20 Income Taxes 461 21 Employee Benefits and Share-Based Payment 487 22 Insurance Contracts 533 23 Statement of Cash Flows 543 24 Disclosure Issues 579 PART THREE CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL 617 25 Business Combinations 619 26 Consolidated Financial Statements 645 27 Accounting for Associates, Joint Arrangements and Related Party Disclosures 681 28 Foreign Currency Translation 715 PART FOUR FINANCIAL ANALYSIS 739 29 Introduction to Interpretation of Financial Statements 741 30 Interpretation of Financial Statements 767 31 Techniques of Financial Analysis 815
Preface xiii Acknowledgements xvii 1.7 Users of Financial Reporting Information and their Different information Needs 14 1.8 Challenges for the Board 17 1.9 Terminology and the English Language Use 19 Summary 20 Exercises 20 References 21 PARTONE FRAMEWORK, THEORYAND REGULATION 1 1 A Brief Introduction to International Financial Reporting 5 Objectives 5 1.1 Introduction 6 1.2 International Financial Reporting Before and Since IFRS Standards 6 1.3 Financial Accounting and Reporting in Different Types of Business Entity 7 1.4 The Objectives of Corporate Financial Reporting Standards and Regulation 10 1.5 IFRS Standards Adopted to Facilitate Integrated Capital Markets 11 1.6 The Main Functions of General Purpose Financial Reporting 12 2 International Accounting Differences: Past and Present 23 Objectives 23 2.1 Introduction 24 2.2 Differences in Institutions 24 2.3 Differences in Accounting Standards and Practices 28 2.4 Country Clusters Over Time 32 2.5 A Closer Look at Some Cluster Variables 34 2.6 National Differences at the End of the Twentieth Century 39 2.7 How International Differences Impact on the Application of IFRS Standards 40 Summary 42 Exercises 42 References 43
3 From Harmonization to IFRS Standards as Globally Accepted Standards 47 Objectives 47 3.1 Introduction 48 3.2 International Accounting Harmonization 48 3.3 International Accounting Convergence 53 3.4 IFRS Standards 55 3.5 IFRS Standards as Global Standards? 57 3.6 The IFRS Foundation, the Board and Related Institutions 58 3.7 Due Process 61 3.8 Theories of Regulation 63 3.9 Challenges for IFRS Standards and the Board 65 Summary 68 Exercises 68 References 69 4 5.3 The Transactions Approach and the Valuation Approach to the Determination of Profit or Loss in Accounting 101 . 5.4 Ideal Economic Income and Wealth 105 5.5 Return of Capital and Return on Capital 110 5.6 Income Ex Ante and Income Ex Post 111 5.7 The Residual Income Valuation Model 113 5.8 Information, Measurement and Efficient Contracting Perspectives 114 Summary 116 Exercises 116 References 117 6 Objectives 119 6.1 Introduction 120 6.2 History of Current Value Accounting Models 120 6.3 Current Entry Values 122 6.4 Current Exit Values 124 6.5 Comparing Current Entry Values and Current Exit Values 125 6.6 Mixed Measurement Models 126 6.7 CPPP Accounting 129 6.8 Combination of Methods 131 6.9 Some International Practices and Traditions 132 6.10 EU Accounting Directive 133 6.11 IAS GAAP 134 6.12 IAS 29 on Hyperinflationary Economies 135 Summary 138 Exercises 139 References 141 The IASB Conceptual Framework and Accounting Theory 71 Objectives 71 4.1 Introduction 72 4.2 The Role of Accounting Conceptual Frameworks 72 4.3 The Development of the IASB Conceptual Framework 72 4.4 The 2018 IASB Conceptual Framework for
Financial Reporting 73 4.5 Financial Accounting and Reporting Theories 91 4.6 Approaches to the Formulation of Accounting Theory 93 Summary 97 Exercises 97 References 98 5 Accounting and Economic Perspectives on Income and Capital 99 Objectives 99 5.1 Introduction 100 5.2 The Allocation Problem in Financial Accounting 100 Current Values, Mixed Values Measurement and CPPP Accounting 119 7 Fair Values, Value in Use and Fulfilment Value 143 Objectives 143 7.1 Introduction 144 7.2 What are FV, Value in Use and Fulfilment Value? 144
7.3 IFRS 13 Fair Value Measurement 146 7.4 Applying IFRS 13 147 7.5 The Measurement Process 150 7.6 Disclosure 152 7.7 Towards an Appraisal of FV, Value In Use and Fulfilment Value 152 7.8 Valuation and Income Measurement: Some Overall Considerations 153 Summary 155 Exercises 155 References 155 8 Principles and Codes of Corporate Governance 216 Summary 219 Exercises 220 References 220 10 11 The Ethics of the Accounting Profession 241 Objectives 241 11.1 Introduction 242 11.2 Professions 242 11.3 The Accounting Profession 244 11.4 Ethical Challenges for Accountants 246 11.5 The 2018 IESBA Code of Ethics 248 11.6 Applying the Code of Ethics 252 Summary 253 Exercises 254 References 254 Corporate Governance 203 Objectives 203 9.1 Introduction 204 9.2 Definitions of and Perspectives on Corporate Governance 204 9.3 Corporate Governance Issues 208 9.4 Theories of Corporate Governance 209 9.5 Taxonomies of Corporate Governance Systems 211 9.6 A Brief History of Corporations and Corporate Governance Mechanisms 212 Business Ethics, CSR, Sustainability Reporting and SRI 223 Objectives 223 10.1 Introduction 224 10.2 Ethics, Business Ethics and the Morality of the Markets 224 10.3 Perspectives on CSR 227 10.4 CSR Principles 229 10.5 Sustainability Reporting 231 10.6 Socially Responsible Investment 237 Summary 238 Exercises 238 References 239 Presentation and Disclosure in Published Financial Statements 157 Objectives 157 8.1 Introduction 158 8.2 IAS 1 Presentation of Financial Statements 158 8.3 Financial Statements under IAS 1 159 8.4 IAS 8 Accounting Policies, Changes to Accounting
Estimates and Errors 177 8.5 IFRS 1 First-Time Adoption of international Financiai Reporting Standards 186 8.6 EU Directive 2013/34/EU (The 2013 Accounting Directive) 188 8.7 Financial Reporting in the UK (written as at 31 March 2019) 199 Summary 200 Exercises 201 References 201 9 9.7 PARTTWO ANNUAL FINANCIAL STATEMENTS 257 12 Fixed (Non-Current) Tangible Assets 259 Objectives 259 12.1 Introduction 260 12.2 Measurement of Fixed (NonCurrent) Tangible Assets 261 12.3 Principles of Accounting for Depreciation 265
12.4 12.5 12.6 12.7 The Revaluation Model 273 Derecognition 276 Disclosure 277 Determining the Cost of a Fixed Asset: Additional Elements 277 12.8 Government Grants and Assistance 277 12.9 Borrowing Costs 284 12.10 Accounting for Investment Properties 286 12.11 Measurement of Investment Property 288 12.12 Accounting for Agriculture and Biological Assets 291 Summary 294 Exercises 295 13 Impairment and Disposal of Assets 319 Objectives 319 14.1 Introduction 320 14.2 Impairment of Assets 320 14.3 Recognition and Measurement of Impairment Losses 326 14.4 Non-Current Assets Held for Sale and Discontinued Operations 333 14.5 Non-Current Assets Held for Sale: Definition 334 14.6 Measurement of Non-Current Assets and Disposal Groups Held for Sale 335 14.7 Discontinued Operations 337 Summary 341 Exercises 341 Leases 347 Objectives 347 15.1 Introduction 348 15.2 Lease Accounting by the Lessee 351 15.3 Lease Accounting by Lessors 358 15.4 Accounting and Reporting by Lessors: Finance Leases 359 15.5 Accounting and Reporting by Lessors: Operating Leases 362 15.6 Sale and Leaseback Transactions 363 Summary 364 Exercises 364 16 Inventories 367 Objectives 367 16.1 Introduction 368 16.2 Inventories 368 16.3 Inventory Systems 372 16.4 Reporting Inventory under the Scope of IAS 2 372 16.5 Cost of Inventory 374 16.6 Requirements for Inventories under the Scope of IAS 41 378 Summary 380 Exercises 380 Intangible Assets 301 Objectives 301 13.1 Introduction 302 13.2 Intangible Assets 302 13.3 Recognition of Intangible Assets 303 13.4 Measurement Subsequent to Initial Recognition 307 13.5 Useful
Life of an Intangible Asset 309 13.6 Derecognition 312 13.7 Disclosure 312 Summary 316 Exercises 316 References 318 14 15 17 Accounting for Financial Instruments 383 Objectives 383 17.1 Introduction 384 17.2 Short History of Accounting for Financial Instruments 384 17.3 Problems Identified 386 17.4 What is a Financial Instrument? 387 17.5 Distinction between Financial Liability and Equity 389 17.6 Recognition and Derecognition of Financial Instruments 391 17.7 Classification and Measurement 395 17.8 Compound Financial Instrument Measurement 400 17.9 Impairment 401 17.10 Hedge Accounting 402 17.11 Disclosure 407 Summary 408 Exercises 408
18 Revenue 413 Objectives 413 18.1 Introduction 414 18.2 What is Revenue? 414 18.3 The Basic Outline of IFRS 15 416 18.4 Step 1. Identify the Contract(s) with a Customer 416 18.5 Step 2. Identify the Performance Obligations in the Contract 418 18.6 Step 3. Determine the Transaction Price 420 18.7 Step 4. Allocate the Transaction Price to the Separate Performance Obligations in the Contract 421 18.8 Step 5. Recognize Revenue when (or as) the Entity Satisfies a Performance Obligation 422 18.9 Construction Contracts 428 18.10 Contract Costs 431 18.11 Presentation and Disclosure 432 Summary 437 Exercises 437 19 22 Insurance Contracts 533 Objectives 533 22.1 Introduction 534 22.2 Insurance Contract 534 22.3 IFRS 4 535 22.4 IFRS 17 537 Summary 541 23 Statement of Cash Flows 543 Objectives 543 23.1 Introduction 544 23.2 Profit versus Cash 544 23.3 Cash Flow Reporting 545 23.4 Requirements of IAS 7 546 23.5 Format of Cash Flow Statement 549 23.6 Preparation of Statement of Cash Flows 555 Summary 562 Exercises 562 Income Taxes 461 Objectives 461 20.1 Introduction 462 20.2 The Expense Question 462 20.3 The Deferred Tax Problem 462 20.4 IAS 12 and Tax 470 20.5 IFRIC 23 and Tax Uncertainties 481 Summary 482 Exercises 483 Employee Benefits and Share-Based Payment 487 Objectives 487 21.1 Introduction 488 21.2 Accounting for Short-Term Employee Benefits 489 21.3 Accounting for Profit-Sharing and Bonus Plans 490 21.4 Accounting for Equity Compensation Benefits or Share-Based Payment 491 21.5 Accounting for Long-Term Employee Benefits: Pension Benefits 502 21.6 Termination Benefits 525 21.7
Accounting by the Pension Fund 526 Summary 527 Exercises 527 References 531 Provisions, Contingent Liabilities and Contingent Assets 441 Objectives 441 19.1 Introduction 442 19.2 Problems Identified 442 19.3 Provisions, Contingent Liabilities and Contingent Assets 444 19.4 Accounting for Provisions, Contingent Liabilities and Contingent Assets 447 19.5 Specific Application of Recognition and Measurement Rules 451 19.6 Disclosure Requirements 454 Summary 456 Exercises 457 20 21 24 Disclosure Issues 579 Objectives 579 24.1 Introduction 580 24.2 Disclosure of Segment Information 580 24.3 Events after the Reporting Period 591
24.4 Earnings per Share 596 24.5 Interim Financial Reporting 607 Summary 611 Exercises 611 Reference 616 27 Accounting for Associates, Joint Arrangements and Related Party Disclosures 681 Objectives 681 27.1 Introduction 682 27.2 Equity Accounting 682 27.3 IAS 28 Investments in Associates and Joint Ventures 683 27.4 Equity Accounting in Individual Financial Statements 687 27.5 IFRS 11 Joint Arrangements 688 27.6 Accounting for Joint Arrangements 692 27.7 Overview Activity on Accounting for Associates and Joint Arrangements 695 27.8 Related Party Disclosures 697 Summary 701 Exercises 701 PART THREE CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL 617 25 Business Combinations 619 Objectives 619 25.1 Introduction 620 25.2 Accounting for the Business Combination: The Basics 621 25.3 Accounting for Purchased Goodwill 623 25.4 Specific Issues on Accounting for the Business Combination 629 25.5 Loss of Control 634 25.6 Disclosure Requirements of IFRS 3 635 25.7 Alternative Methods in Accounting for Business Combinations 637 Summary 640 Exercises 641 26 28 Objectives 715 28.1 Introduction 716 28.2 Currency Conversion 716 28.3 Currency Translation 716 28.4 IAS 21 Requirements for Entity s Foreign Currency Transactions 717 28.5 IAS 21 Requirements for Translating Foreign Operations for Consolidation Purposes 720 28.6 Alternative Translation Methods for Financial Statements of Foreign Operations 722 28.7 Fledge Accounting 728 28.8 Some Other Issues 729 Summary 732 Exercises 733 Consolidated Financial Statements 645 Objectives 645 26.1 Introduction 646 26.2 Control 646 26.3 The Need for
Consolidated Accounts 649 26.4 Preparation of Consolidated Statements of Financial Position 650 26.5 Preparation of Consolidated Statement of Comprehensive Income 661 26.6 Investment Entities 665 26.7 Alternative Concepts on Consolidation 665 Summary 669 Exercises 669 Foreign Currency Translation 715 PART FOUR FINANCIAL ANALYSIS 739 2Ց Introduction to Interpretation of Financial Statements 741 Objectives 741 29.1 Introduction 742 29.2 Accounting Information and Users 742
29.3 Benchmarking 744 29.4 Technique of Ratio Analysis 745 29.5 Additional Information 758 Summary 758 Exercises 759 30 Interpretation of Financial Statements 767 Objectives 767 30.1 Introduction 768 30.2 Industry Analysis 768 30.3 Accounting Analysis 773 30.4 Accounting Analysis: The Available Accounting Discretion 790 30.5 Entity Analysis 798 30.6 The Reversal Effect 802 30.7 Quality of Disclosure 803 30.8 Non-GAAP or Pro-Forma Accounting Measures 804 Summary 809 Exercises 809 References 810 31 Techniques of Financial Analysis 815 Objectives 815 31.1 Introduction 816 31.2 Elements of Non-Comparability in Financial Statements 817 31.3 Trend Analysis or Horizontal Analysis 827 31.4 31.5 31.6 31.7 Common Size Analysis 830 Segmental Analysis 833 Ratio Analysis 834 Ratio Analysis and the I AS/IFRS Accounts 836 31.8 Cash Flow Statement 845 31.9 Limitations of Ratio Analysis 847 31.10 Multivariate Analysis 848 31.11 Investment Perspective 849 31.12 Disclosure of Non-Financial Data 850 Summary 857 Appendix I 858 Appendix II 874 Exercises 885 References 899 Index 901
|
| any_adam_object | 1 |
| author | Alexander, David 1947- Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van Kirwan, Collette |
| author_GND | (DE-588)132878550 (DE-588)170694984 (DE-588)129675164 (DE-588)132704579 (DE-588)1203819005 |
| author_facet | Alexander, David 1947- Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van Kirwan, Collette |
| author_role | aut aut aut aut aut |
| author_sort | Alexander, David 1947- |
| author_variant | d a da a j aj m n h mn mnh c v m cv cvm c k ck |
| building | Verbundindex |
| bvnumber | BV046406209 |
| classification_rvk | QP 820 QP 822 |
| ctrlnum | (OCoLC)1142766018 (DE-599)BVBBV046406209 |
| discipline | Wirtschaftswissenschaften |
| edition | Eighth Edition |
| format | Book |
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| id | DE-604.BV046406209 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T18:51:25Z |
| institution | BVB |
| isbn | 9781473766853 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031818908 |
| oclc_num | 1142766018 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG DE-355 DE-BY-UBR DE-2070s DE-1050 |
| owner_facet | DE-473 DE-BY-UBG DE-355 DE-BY-UBR DE-2070s DE-1050 |
| physical | xvii, 908 Seiten Illustrationen, Diagramme |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | Cengage Learning |
| record_format | marc |
| spellingShingle | Alexander, David 1947- Jorissen, Ann Hoogendoorn, Martin N. 1959- Mourik, Carien van Kirwan, Collette International financial reporting & analysis Bilanzanalyse (DE-588)4069453-7 gnd Analyse (DE-588)4122795-5 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Finanzanalyse (DE-588)4133000-6 gnd |
| subject_GND | (DE-588)4069453-7 (DE-588)4122795-5 (DE-588)4128343-0 (DE-588)4699643-6 (DE-588)4133000-6 |
| title | International financial reporting & analysis |
| title_alt | International Financial Reporting and Analysis |
| title_auth | International financial reporting & analysis |
| title_exact_search | International financial reporting & analysis |
| title_full | International financial reporting & analysis David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan |
| title_fullStr | International financial reporting & analysis David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan |
| title_full_unstemmed | International financial reporting & analysis David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan |
| title_short | International financial reporting & analysis |
| title_sort | international financial reporting analysis |
| topic | Bilanzanalyse (DE-588)4069453-7 gnd Analyse (DE-588)4122795-5 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Finanzanalyse (DE-588)4133000-6 gnd |
| topic_facet | Bilanzanalyse Analyse Rechnungslegung International Financial Reporting Standards Finanzanalyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031818908&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT alexanderdavid internationalfinancialreportinganalysis AT jorissenann internationalfinancialreportinganalysis AT hoogendoornmartinn internationalfinancialreportinganalysis AT mourikcarienvan internationalfinancialreportinganalysis AT kirwancollette internationalfinancialreportinganalysis AT alexanderdavid internationalfinancialreportingandanalysis AT jorissenann internationalfinancialreportingandanalysis AT hoogendoornmartinn internationalfinancialreportingandanalysis AT mourikcarienvan internationalfinancialreportingandanalysis AT kirwancollette internationalfinancialreportingandanalysis |