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International Financial Reporting & Analysis 10th edition

Paperback by Alexander, David (Emeritus Professor of International Accounting, University of Birmingham); Jorissen, Ann (Professor of Accounting, University of Antwerp); Albu, Catalin (Bucharest University of Economic Studies); Inwinkl, Petra (University of Vienna); Marton, Jan (University of Gothenburg); Michelon, Giovanna (University of Bristol, UK); Panaretou, Argyro (Lancaster University)

International Financial Reporting & Analysis

£61.99

ISBN:
9781805032816
Publication Date:
12 Jan 2027
Edition/language:
10th edition / English
Publisher:
Cengage Learning EMEA
Pages:
816 pages
Format:
Paperback
For delivery:
Not yet available: due Jan-2027
International Financial Reporting & Analysis

Description

For over twenty-five years, the authors of International Financial Reporting and Analysis have delivered comprehensive insight into financial reporting complexities[LC2.1][BG2.2]. This tenth edition is fully updated, with a focus on changes under IFRS 18 as well as ethics, sustainability and corporate governance. Timely real-world examples and activities provide a global perspective, helping students interpret and apply IFRS Accounting and Sustainability Disclosure Standards in practice.

Contents

Part One: Framework, Theory and Regulation 1. A Brief Introduction to International Financial Reporting 2. From Harmonization to IFRS Accounting Standards as Globally Accepted Accounting Standards 3. The IASB Conceptual Framework and Accounting Theory 4. Accounting and Economic Perspectives on Income and Capital 5. Current Values, Mixed Values Measurement and CPPP Accounting 6. Fair Values, Value in Use and Fulfilment Value 7. Presentation and Disclosure in Published Financial Statements 8. The Accounting Profession Part Two: Annual Financial Statements 9. Tangible Fixed (Non-Current) Assets 10. Intangible Assets 11. Impairment and Disposal of Assets 12. Leases 13. Inventories 14. Accounting for Financial Instruments 15. Revenue 16. Provisions, Contingent Liabilities and Contingent Assets 17. Income Taxes 18. Employee Benefits and Share-Based Payment 19. Insurance Contracts 20. Statement of Cash Flows 21. Financial Disclosure Issues Part Three: Consolidated Accounts and the Multinational 22. Business Combinations 23. Consolidated Financial Statements 24. Accounting for Associates, Joint Arrangements and Related Party Disclosures 25. Foreign Currency Translation Part Four: Financial Analysis 26. Industry and Accounting Analysis 27. Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis 28. Financial Analysis of Listed Companies and IAS/IFRS Accounts 29. Company Valuation Part Five: Sustainability Reporting 30. Corporate Governance and Business Ethics 31. CSR, Sustainability Reporting and SRI

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