Description
Book SynopsisTable of ContentsPart I. Framework, Theory and Regulation 1. A Brief Introduction to International Financial Reporting 2. From Harmonization to IFRS Standards as Globally Accepted 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 ��� MH 7. Presentation and Disclosure in Published Financial Statements 8. The Accounting Profession Part II. Annual Financial Statements 9. Fixed (Non-Current) Tangible 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 III. 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 IV. 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 V. Non-financial Reporting 30. Corporate Governance and Business Ethics 31. CSR, Sustainability Reporting and SRI
