International financial reporting and analysis [printed text] / David Alexander, Author ; Anne Britton, Author ; Ann Jorissen, Author  . -  5th ed. . - Andover : Cengage Learning, 2011 . - xx, 890 p. ; 25 cm.
ISBN : 978-1-4080-3228-2

Class number:	657.3
Abstract:	This fully revised fifth edition of "International Financial Reporting and Analysis" maintains its longstanding and popular conceptual approach to financial accounting and international accounting standards. The content has been thoroughly updated to take account of new international requirements in order to reflect the changes in the IASB's.
Contents note:	Part 1 - Framework, Theory and Regulation 1) Basics of Financial Reporting 2) InternationalAccounting Differences 3) The Process of Harmonization, 4) Economic Valuation Concepts 5) Current Entry Value 6) Current Exit Value and Mixed Value 7) Current Purchasing Power Accounting 8) Accounting Theory and Conceptual Frameworks 9) Structure of Published Financil Statements 10) Corporate Governance and Provision of Information to Stakeholders 11) Basics of Interpretation of Financial Staements Part 2 - Annual Financial Statements 12) Fixed (Non-Current) Tangible Assets 13) Intagible Access 14) Impairment and Disposal of Assets 15) Leases 16) Inventories and Construction Contracts 17) Accounting for Financial Instruments 18) Revenue 19) Provisions, Contingent Liabilities and Continguent Assets 20) Income Taxes 21) Employee Benefits 22) Changing Prices and Hyperiniflationary Economics 23) Statements if Cash Flows 24) Disclosure issues Part 3 - Consolidated Accounts and the Multinational 25) Introduction to Consolidated Financial Statements 26) IFRSs and Preparation of Consolidated Finacial Statements 27) Alternative Methods of Preparing Consolidated Financial Statements 28) Accounting for Associates Joint Ventures. Special Purpose Entities and Related Party Transactions 29) Foreign Currency translation Part 4 - Financial Analysis 30) Interpretation of Financial Statements 31) Techniques of Financial Analysis