03062cam  2200397 a 45000010014000000030007000140050021000210060019000420070015000610080041000760200036001170200033001530200018001860200015002040400021002190820015002401000029002552450123002842500012004072600039004195000041004585040052004995051148005515340035016995200466017345330103022005380030023036500026023336500052023596500049024116500075024607000019025357000019025547100028025738560063026019781844808458MiFhGG   20070621194816.0 m        d        cr un ---uuuua070518s2007    enka     b    001 0 eng d  a9781844808458 (electronic book)  a1844808459 (electronic book)  a9781844806683  a1844806685  aUKMcUKMdMiFhGG04a657.3222 1 aAlexander, David,d1941-10aInternational financial reporting and analysish[electronic resource] /cDavid  Alexander, Anne Britton, Ann Jorissen.  a3rd ed.  aLondon :bThomson Learning,c2007.  aPrevious ed.: London: Thomson, 2005.  aIncludes bibliographical references and  index.2 aFramework, Theory and Regulation - Basics of financial reporting - International accounting differences - The process of harmonization - Economic valuation concepts - Current entry value - Current exit value and mixed values - Current purchasing power accounting - Accounting theory and conceptual frameworks - Structure of published financial statements - Additional disclosure statements - Basics of interpretation of financial statements - Annual financial Statements - Fixed -non-current- tangible assets - Intangible assets - Impairment and disposal of assets - Leases - Inventories and construction contracts - Accounting for financial instruments - Revenue - Provisions, contigent liabilities and contigent assets - Income taxes - Employee benefits - Changing prices and hyperinflationary economies - Cash flow statements - Presentation issues - Consolidated Accounts and the Multinational - Consolidated financial statements I - The concepts -- Consolidated financial statements II - Accounting in practice - Foreign currency translation - Financial Analysis - Interpretation of financial statements - Techniques of financial analysis.  pOriginal e898p. : ill ; 25cm.  aDeals with financial reporting as a subject it its own right without too much reliance on standards of one or more particular countries with an emphasis on the whys and wherefores. Critical approach which asks students to carefully consider how standards are applied and to bear in mind what a given standard is trying to achieve rather than how a particular event or transaction can be brought into the scope of the standard so as to obtain the desired result.  aElectronic reproduction.bLondon :cThomson Learning (EMEA),d2006.nAvailable via World Wide Web.  aMode of access: Internet. 0aFinancial statements. 0aFinancial statementsvProblems, exercises, etc. 0aInternational business enterprisesxFinance. 0aInternational business enterprisesxFinancevProblems, exercises, etc.1 aBritton, Anne.1 aJorissen, Ann.2 aThomson Learning (EMEA)40uhttp://premier.bized.co.uk/Gatekeeper.asp?BOOKID=536944816