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著者 |
Alexander, David, 1947-. |
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題名 |
International financial reporting and analysis / David Alexander, Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik. |
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版次 |
Rev. 6th ed. |
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出版項 |
Andover : Cengage Learning EMEA, c2014. |
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稽核項 |
xviii, 869 p. : ill. ; 25 cm. |
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附註 |
Accompanied with 1 access card (kept at KIC closed stack). |
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書目、索引、附錄等 |
Includes bibliographical references and index. |
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目錄 |
pt. 1. Framework, theory and regulation -- 1. Basics of financial reporting -- 2. International accounting differences -- 3. The process of harmonization -- 4. Economic valuation concepts -- 5. Current entry value -- 6. Current exit value and mixed values -- 7. Current purchasing power accounting -- 8. Fair values -- 9. Accounting theory and conceptual frameworks -- 10. Structure of published financial statements -- 11. Corporate governance, corporate social responsibility -- 12. Basics of interpretation --. |
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目錄 |
pt. 2. Annual financial statements -- 13. Fixed (Non-current) tangible assets -- 14. Intangible assets -- 15. Impairment and disposal of assets -- 16. Leases -- 17. Inventories and construction contracts -- 18. Accounting for financial instruments -- 19. Revenue -- 20. Provisions, contingent liabilities and contingent assets -- 21. Income taxes -- 22. Employee benefits -- 23. Changing prices and hyperinflationary economics -- 24. Statements of cash flows --. |
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目錄 |
pt. 3. Consolidated accounts and the multinational -- 26. Business combinations -- 27. Consolidated financial statements -- 28. Alternative concepts on consolidation and business combinations -- 29. Accounting for associates, joint arrangements and related party disclosures -- 30. Foreign currency translation --. |
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目錄 |
pt. 4. Financial analysis -- 31. Interpretation of financial statements -- 32. Techniques of financial analysis. |
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主題 |
Financial statements. |
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主題 |
Financial statements -- Problems, exercises, etc. |
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主題 |
International business enterprises -- Finance. |
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主題 |
International business enterprises -- Finance -- Problems, exercises, etc. |
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其他著者 |
Britton, Anne. |
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其他著者 |
Hoogendoorn, Martin. |
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其他著者 |
Jorissen, Ann. |
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其他著者 |
van Mourik, Carien. |
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ISBN |
9781408075012 (pbk.). |
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ISBN |
9781408075296 (access card). |
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ISBN |
9781408088449 (pbk.). |
