International financial reporting and analysis
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| Hauptverfasser: | , , |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover
South Western Cengage Learning
2011
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| Ausgabe: | 5. ed. |
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| Online-Zugang: | Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1819745035963334656 |
|---|---|
| adam_text | Titel: International financial reporting and analysis
Autor: Alexander, David
Jahr: 2011
Preface xiii Differences in Accounting Systems 28
Acknowledgements xvii Characteristics and Differences in
Walk through tour xviii National GAAP 30
Country Classification 32
National Differences: More Recent
PART ONE FRAMEWORK, Evolutions 34
THEORY AND REGULATION National Differences: Do They Still Play a
Role in an Era of Globalized
Accounting? 35
Summary 38
Objectives 3 Exercises 38
Introduction 4
Users of Financial Reports 4 3 The Process of Harmonization 39
1 Basics of Financial Reporting 3
Characteristics of Useful Information
Need for Communication 8
Coherent Framework 14
International Dimension 16
Objectives 39
Introduction 39
EU Directives 40
International Accounting Standards 46
Terminology and the English Structure of the IASB 50
Language 16 IFRS for Small and Medium Sized
Summary 17 Enterprises (SMEs) 59
Exercises 17 The Future? 60
Summary 60
International Accounting
Differences 19
Objectives 19
Exercises 60
4 Economic Valuation Concepts 63
Introduction 20 Objectives 63
Origin of National Differences 22 Introduction 63
The Basic Equation 64 7 Current Purchasing Power
Income and Capital 65 Accounting 113
Wealth and Value 65
An Array of Value Concepts 68 Objectives 113
Economic Value 70 Introduction 113
Capital Maintenance 71 The Measuring Unit Problem 114
Criteria for Appraising Alternative Current Purchas ng Power 114
Valuation Concepts 71 Combination of Methods 119
Fisher and Psychic Income 72 Current Purchasing Power- what Does it
Hicks and Capital Maintenance 74 Really Mean? 121
Calculation of Economic Income 76 Some International Practices and
Income Ex Ante and Income
Ex Post 78 Summary 123
Summary 80
Exercises 80
5 Current Entry Value 83
Objectives 83
Introduction 83
Back to Basics 84
The Business Itself 85
Values 97
Traditions 121
jrnmary 123
Exercises 123
8 Accounting Theory and Conceptual
Frameworks 127
Objectives 127
Introduction 128
Is an Accounting Theory Possible? 128
Approaches to the Formulation of
Accounting Theory 129
Capital Maintenance 87 The IASB Conceptual Framework 133
Replacement Cost Accounting and IAS 1 Presentatlon of
Depreciation 91 Statements 152
Current Entry Values: Preliminary Scope of IAS 1 153
Appraisal 91 Fair Presentation and Compliance with
Summary 93 International Accounting Standards 154
Exercises 94 Accounting Policies 156
Summary 168
6 Current Exit Value and Mixed Exercises 168
9 Structure of Published Financial
Statements 169
Objectives 97
Introduction 97
Current Exit Value Accounting 98 Objectives 169
Current Exit Values: Preliminary Introduction 169
Appraisal 102 Balance Sheets/Statements of Financial
Mixed Values-Ad Hoc Methods 103 Position 170
Mixed Values - Deprival Value 103 Income Statements/Statements of
Deprival Value: Appraisal 105 Comprehensive Income 173
Fair Values 106 Statement of Changes in Equity 180
Current Values: Some Overall Cash Flow Statements 186
Thoughts 109 Notes to the Financial Statements 187
Summary 110
Summary 189
Exercises 110 Exercises 189
10 Corporate Governance and 13 Intangible Assets 293
Provision of Information to
Stakeholders 191
Objectives 293
Introduction 293
Objectives 191 Intangible Assets 294
Introduction 191 International Differences 303
Need for Additional Statements 192 Accounting for Purchased Goodwill 304
Possible Additional Statements 193 Summary 307
Electronic Dissemination 210 Exercises 307
Management Commentary 211
Corporate Governance 212 14 Impairment and Disposal of Assets 309
Ethics in Accounting 222
Summary 226
Exercises 226
11 Basics of Interpretation of Financial
Statements 229
Objectives 309
Introduction 309
Impairment of Assets 310
Non-Current Assets Held for Sale and
Discontinued Operations 323
Summary 329
Objectives 229 Exercises 329
Introduction 229
Accounting Information and Users 230 15 Leases 335
Benchmarking 231 Objectives 335
Technique of Ratio Analysis 232 introduction 335
Financial Status 240 Definitions of IAS 17 337
Additional Information 244 Lease classification 340
Summary 245 Accounting and Reporting by Lessees -
Exercises 246 Finance Leases 343
Accounting and Reporting by Lessees -
Operating Leases 346
Accounting and Reporting by Lessors -
FINANCIAL STATEMENTS Finance Leases 347
Accounting and Reporting by Lessors -
12 Fixed (Non-Current) Tangible Operating Leases 349
Assets 255 Sale and Leaseback Transactions 349
Summary 353
Objectives 255 Exercises 354
Introduction 256
Principles of Accounting for Depreciation 256 16 inventories and Construction
Determining the Cost of a Fixed Asset 261 Contracts 357
Government Grants 262
Borrowing Costs 268 Objectives 357
Property, Plant and Equipment 271 Introduction 357
Accounting for Investment Properties 279 Inventories 358
Summary 287 Inventory Systems 362
Exercises 288 IAS Requirements for Inventory 362
PART TWO ANNUAL
Contracts 368 Provisions, Contingent Liabilities and
IAS 11 369 Contingent Assets 443
Future for IAS11 379 Accounting for Provisions, Contingent
Summary 380 Liabilities and Contingent Assets 446
Exercises 380 Specific Application of Recognition and
Measurement Rules 451
17 Accounting for Financial Fourth Directive and IAS 37 453
Instruments 385 Future Developments 454
Summary 455
Objectives 385
Exercises 455
Introduction 385
History of Accounting for Financial 20 IncomeTaxes 461
Instruments 386
Economic Crisis and Financial Objectives 461
Instruments 388 Introduction 461
Problems Identified 388 The Expense Question 462
IAS 32 and IAS 39 Requirements 389 The Deferred Tax Problem 462
Categories of Financial Liability or IAS 12 and Tax 470
Equity 392 Summary 480
Categories of Financial Asset/ Exercises 480
Liability 393
Measurement of Financial 21 Employee Benefits 485
Instruments 394
Hedging 404
Presentation and Disclosure 406
Revisions to IAS 39 408
The Future for Financial Instruments and
IFRS9 409
IFRS 4, Insurance Contracts 413
Summary 418
Exercises 418
18 Revenue 423
Objectives 485
Introduction 486
Accounting for Short-Term Employee
Benefits 487
Accounting for Profit-Sharing and Bonus
Plans 488
Accounting for Equity Compensation
Benefits 488
Accounting for Long-Term Employee
Benefits: Pension Benefits 499
Accounting for Defined Contribution
Objectives 423 Plans 503
Introduction 423 Termination Benefits 525
What is Revenue? 424 Accounting by the Pension Fund 526
From What Does Revenue Arise? 425 Summary 527
Recognition 428 Exercises 528
How should it be Measured? 430
Summary 435 22 Changing Prices and
Exercises 436 Hyperinflationary Economies 535
19 Provisions, Contingent Liabilities Objectives 535
and Contingent Assets 441 Introduction 535
EU Fourth Directive 535
Objectives 441 IAS GAAP 536
Introduction 441 Summary 541
Problems Identified 442 Exercises 542
23 Statements of Cash Flows 543 26 IFRSs and Preparation of
Objectives 543 Consolidated Financial
Introduction 543 Statements 659
Profit Versus Cash 544 Objectives 659
Cash Flow Reporting 545 Introduction 659
Funds Flow or Cash Flow? 545 IAS 27 Regulations 660
Requirements of IAS 7 547 IFRS 3 Regulations 664
Format of Cash Flow Statement 550 Business Combinations and the Future
Preparation of Statement of Cash Flows 555 670
GAAP Comparisons 562 Summary 671
The Future 562 Exercises 671
Summary 564
Exercises 564
24 Disclosure Issues 579
27 Alternative Methods of Preparing
Consolidated Financial
Statements 677
Objectives 579
Objectives 677
Introduction 580
Introduction 677
Disclosure of Segment Information 580
Events after the Reporting Period 593 Th* Parent Approach/Proprietary
Earnings Per Share 598
Interim Financial Reporting 611
Summary 615
Exercises 616 Comparison of all Four Methods of
Concept 678
The Entity Concept 680
Proportional Consolidation 681
Consolidation 682
Parent Extension Method Revisited 682
PART THREE CONSOLIDATED Unititng of lnterests 683
Equity Accountinq 686
ACCOUNTS AND THE Summary 687
MULTINATIONAL Exerc ses 687
25 Introduction to Consolidated 28 Accounting for Associates,
Financial Statements 625 Joint Ventures, Special Purpose
Entities and Related Party
Transactions 689
Objectives 625
Introduction 625
Control in Groups 626 Objectives 689
Need for Group Accounts 628 Introduction 689
Goodwill in Group Accounts 629 Equity Accounting and
Preparation of Simple Consolidated Associates 690
Statements of Financial Position 630 IAS 28 Investments in Associates 690
Preparation of More Complex IAS 31 Interests in Joint Ventures 695
Consolidated Statements of Financial Related Party Transactions 704
Position 640 Special Purpose Entities 708
Preparation of Consolidated Statement of Summary of Accounting Methods for
Comprehensive Income 645 Business Combinations 709
Summary 650 Summary 712
Exercises 650 Exercises 713
29 Foreign Currency Translation 723 Accounting Analysis: The Available
Accounting Discretion 773
Objectives 723
Introduction 723
Currency Conversion 724
31 Techniques of Financial
Analysis 801
Entity Analysis 779
Appendix 788
Summary 798
Currency Translation 724
Exercises 799
IAS 21 Requirements for Individual
Entity s Foreign Currency
Transactions 725
Translation Methods for Financial
Statements of Foreign Operations 731 Objectives 801
IAS 21 Rules for Translation of Financial Introduction 801
Statements of Foreign Operations 732 Elements of Non-Comparability in
Financial Reporting in Hyperinflationary Financial Statements 803
Economies 739 Trend Analysis or Horizontal
Foreign Subsidiary Consolidation 740 Analysis 807
Summary 743 Common Size Analysis 810
Exercises 743 Segmental Analysis 812
Ratio Analysis 813
babteaiib eiuau^iai Ratio Analysis and the IAS Accounts 814
PART FOUR FINANCIAL Disclosure of Non-Financial Data 833
ANALYSIS Cash Flow Statement 834
Appendix I 836
30 Interpretation of Financial Appendix II 847
Statements 755 Appendix III 852
Summary 856
Objectives 755 Exercises 856
Introduction 756
Industry Analysis 757 References 873
Accounting Analysis 762 Index 879
|
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| author | Alexander, David 1947- Britton, Anne Jorissen, Ann |
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| author_sort | Alexander, David 1947- |
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| bvnumber | BV037345787 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)729984309 (DE-599)BVBBV037345787 |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
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| id | DE-604.BV037345787 |
| illustrated | Illustrated |
| indexdate | 2024-12-24T00:59:47Z |
| institution | BVB |
| isbn | 9781408032282 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-022499385 |
| oclc_num | 729984309 |
| open_access_boolean | |
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| owner_facet | DE-N2 DE-M347 DE-523 DE-1102 |
| physical | XX, 890 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | South Western Cengage Learning |
| record_format | marc |
| spellingShingle | Alexander, David 1947- Britton, Anne Jorissen, Ann International financial reporting and analysis 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 and Ann Jorissen |
| title_fullStr | International financial reporting and analysis David Alexander, Anne Britton and Ann Jorissen |
| title_full_unstemmed | International financial reporting and analysis David Alexander, Anne Britton and Ann Jorissen |
| title_short | International financial reporting and analysis |
| title_sort | international financial reporting and analysis |
| topic | 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 | 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=022499385&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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