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雷达卡
Author/s:
David Alexander / Emeritus Professor of the University of Birmingham; Professor of Accounting, University of Birmingham
Anne Britton / Leeds Beckett University
Ann Jorissen / Professor of Accounting, University of Antwerp
Martin Hoogendoorn / Erasmus Universiteit, Rotterdam
Carien van Mourik / The Open University, UK
This sixth edition of International Financial Reporting and Analysis has been fully updated for new international requirements reflecting changes in the IASB and IFRS whilst maintaining its effective conceptual approach in international reporting standards. New real world illustrations have been added and real life company accounts have been updated to include a wider range of companies from across the globe, ensuring this edition is truly international. This edition also comes with CourseMate and a companion website including PowerPoint slides, an Instructor’s Manual, a comprehensive Testbank and solutions to the end of chapter questions.
Table of Contents
Part One Framework, Theory and Regulation
1. Basics of Financial Reporting
2. International Accounting Differences
3. The Process of Harmonization
4. Economic Valuation Concepts
5. Current Entry Value
6. Current Exit Value and Mixed Values
7. Current Purchasing Power Accounting
8. Fair Values
9. Accounting Theory and Conceptual Frameworks
10. Structure of Published Financial Statements
11. Corporate Governance, Corporate Social Responsibility and Ethics
12. Basics of Interpretation of Financial Statements
Part Two Annual Financial Statements
13. Fixed (Non-Current) Tangible Assets
14. Intangible Assets
15. Impairment and Disposal of Assets
16. Leases
17. Inventories and Construction Contracts
18. Accounting for Financial Instruments
19. Revenue
20. Provisions, Contingent Liabilities and Contingent Assets
21. Income Taxes
22. Employee Benefits
23. Changing Prices and Hyperinflationary Economies
24. Statements of Cash Flows
25. Disclosure Issues
Part Three Consolidated Accounts and the Multinational
26. Business Combinations
27. Consolidated Financial Statements
28. Alternative Concepts on Consolidation and Business Combinations
29. Accounting for Associates, Joint Arrangements and Related Party Disclosures
30. Foreign Currency Translation
Part Four Financial Analysis
31. Interpretation of Financial Statements
32. Techniques of Financial Analysis
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International Financial Reporting and Analysis (6th Edition).part1.rar
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International Financial Reporting and Analysis (6th Edition).part3.rar
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International Financial Reporting and Analysis (6th Edition).part4.rar
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