International Financial Reporting and Analysis 4e

David Alexander, University of Birmingham
Anne Britton, Leeds Metropolitan University
Ann Jorissen, University of Antwerp, Belgium
ISBN-13: 9781408017920
eISBN-13: 9781408019788
ISBN: 140801792X
eISBN: 1408019787
MARC Record [.mrc format]

Suitable for students on intermediate financial reporting and accounting courses, this updated edition covers IFRS-based reporting and provides a balanced study of globalised accounting. With a conceptually-based approach to international accounting standards, the theoretical underpinnings of financial reporting are clearly explained, in addition to analysis of financial statements belonging to real company and group accounts and in-depth discussions of the usage and interpretation of financial information.

Learning activities and worked examples populate the text, helping students understand and apply theoretical concepts painlessly, as well as developing their problem-solving abilities. A companion website provides additional resources including Instructor's Manual, PowerPoint slides and relevant web links.

The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companies' accounts, questions and answers.

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Table of Contents

• Ch. 1 The Basics of Financial Reporting
• Ch. 2 International Accounting Differences
• Ch. 3 The Process of Harmonisation
• Ch. 4 Economic Valuation Concepts
• Ch. 5 Current Entry Values
• Ch. 6 Current Exit Value and Mixed Values
• Ch. 7 Current Purchasing Power Accounting
• Ch. 8 Accounting Theory and Conceptual Frameworks
• Ch. 9 Structure of Published Financial Statements
• Ch. 10 Corporate Governance and Provision of Information to Stakeholders
• Ch. 11 Basics of Interpretation of Financial Statements
• Ch. 12 Fixed (non-current) Tangible Assets
• Ch. 13 Intangible Assets
• Ch. 14 Impairment and Disposal of Assets
• Ch. 15 Leases
• Ch. 16 Inventories and Construction Contracts
• Ch. 17 Accounting for Financial Instruments
• Ch. 18 Revenue
• Ch. 19 Provisions. contingent liabilities and contingent assets
• Ch. 20 Income Taxes
• Ch. 21 Employee Benefits
• Ch. 22 Changing Prices and Hyperinflationary Economies
• Ch. 23 Statement of Cash Flow
• Ch. 24 Disclosure Issues
• Ch. 25 Introduction to Consolidated Financial Statements
• Ch. 26 IFRSs and Preparation of Consolidated Financial Statements
• Ch. 27 Alternative Methods of Preparing Consolidated Financial Statements
• Ch. 28 Accounting For Associates, Joint Ventures, Special Purpose Entities And Related Party Transactions
• Ch. 29 Foreign Currency Translation
• Ch. 30 Interpretation of Financial Statements
• Ch. 31 Techniques of Financial Analysis