This new edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is predicated on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - Framework, Theory and Regulation - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - Annual Financial Statements - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IFRS are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 -Consolidated Accounts and the Multinational ? covers group accounts in an international context. Part 4 - Financial Information and Analysis - discusses in depth the availability and transparency of financial information as published, and then the usage and interpretation of that information. The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companies? accounts, questions and answers. This new edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is predicated on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - Framework, Theory and Regulation - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - Annual Financial Statements - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IFRS are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 -Cons

International Financial Reporting and Analysis

Business & Money

ALEXANDER, DAVID

Britton, Anne

Jorissen, Ann

Accounting

Cengage Learning EMEA

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 programme of new and revised IFRS. New to this edition: - New real life examples describing the accounting practices of companies from around the world - More extracts from published company accounts - Fully updated throughout, including all new and revised IFRS and more rigorous coverage of financial statement analysis - New and improved end of chapter questions and exam board questions - New coverage of corporate governance and corporate social responsibility, reflecting the changes in the current economic climate

Finance

The seventh edition of International Financial Reporting and Analysis has been thoroughly updated in line with changes to the IFRS. The first part has also been restructured to better reflect the current theoretical, market, regulatory and societal framework in which international financial reporting standards (IFRSs) are being developed and used. Several chapters have been rewritten to better promote student understanding and there are new chapters on corporate governance, business ethics, corporate social responsibility, sustainability reporting and responsible investment and the ethics of the accounting profession. In addition, all of the real world illustrations have been reviewed and many of them replaced with up to date examples to give students an insight into how the principles in the text work in practice.

GARDNERS VI BOOKS AMS006

This new edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is predicated on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - Framework, Theory and Regulation - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - Annual Financial Statements - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IFRS are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 -Consolidated Accounts and the Multinational Â- covers group accounts in an international context. Part 4 - Financial Information and Analysis - discusses in depth the availability and transparency of financial information as published, and then the usage and interpretation of that information. The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companiesÂ' accounts, questions and answers.

Cengage Learning Business Press

This third edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is based on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - Framework, Theory and Regulation - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - Annual Financial Statements - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IFRS are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 -Consolidated Accounts and the Multinational Â- covers group accounts in an international context. Part 4 - Financial Information and Analysis - discusses in depth the availability and transparency of financial information as published, and then the usage and interpretation of that information. The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companiesÂ' accounts, questions and answers.

See the best price to sell, buy, or rent books by Jorissen, Ann. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Jorissen, Ann

See the best price to sell, buy, or rent books by Jorissen, Ann. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

International Financial Reporting and Analysis

International Financial Reporting and Analysis

International Financial Reporting and Analysis

International Financial Reporting and Analysis

International Financial Reporting and Analysis