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LEADER: 04274cam 2200649 a 4500
001 ocn137222395
003 OCoLC
005 20200820023002.0
008 070518s2007 enka b 001 0 eng
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015 $aGBA740006$2bnb
016 7 $a013752462$2Uk
019 $a1127719570
020 $a9781844806683$q(pbk.)
020 $a1844806685$q(pbk.)
035 $a(OCoLC)137222395$z(OCoLC)1127719570
042 $aukblcatcopy
050 4 $aHF5681.B2$bA5965 2007
082 04 $a657.3$222
084 $aQP 820$2rvk
100 1 $aAlexander, David,$d1947 June 16-
245 10 $aInternational financial reporting and analysis /$cDavid Alexander, Anne Britton, Ann Jorissen.
250 $a3rd ed.
260 $aLondon :$bThomson Learning,$c2007.
300 $axiii, 898 pages :$billustrations ;$c25 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
500 $aPrevious edition: London: Thomson, 2005.
504 $aIncludes bibliographical references and index.
520 $aThis textbook is a development of 'Financial Reporting' by Alexander and Britton, and is designed to meet the emerging demand for coverage of international accounting standards (IASs) and the globalization of accounting in advanced courses.
505 00 $tForeword --$tPreface --$gpt. 1.$tFramework, Theory and Regulation --$gCh. 1.$tThe basics of financial reporting --$gCh. 2.$tInternational accounting differences --$gCh. 3.$tThe process of harmonization --$gCh. 4.$tEconomic valuation concepts --$gCh. 5.$tCurrent entry value --$gCh. 6.$tCurrent exit value and mixed values --$gCh. 7.$tCurrent purchasing power accounting --$gCh. 8.$tAccounting theory and conceptual frameworks --$gCh. 9.$tStructure of published financial statements --$gCh. 10.$tAdditional disclosure statements --$gCh. 11.$tQuo vadis? --$gpt. 2.$tAnnual Financial Statements --$gCh. 12.$tFixed (non-current) tangible assets --$gCh. 13.$tIntangible assets and impairment of assets --$gCh. 14.$tLeases --$gCh. 15.$tInventories and construction contracts --$gCh. 16.$tAccounting for financial instruments --$gCh. 17.$tRevenue --$gCh. 18.$tProvisions, contingent liabilities and contingent assets --$gCh. 19.$tIncome taxes --$gCh. 20.$tEmployee benefits --$gCh. 21.$tChanging prices and hyperinflationary economies --$gCh. 22.$tCash flow statements --$gCh. 23.$tPresentation issues --$gpt. 3.$tConsolidated Accounts and the Multinational --$gCh. 24.$tConsolidated financial statements --$gCh. 25.$tForeign currency translation --$gpt. 4.$tFinancial Analysis --$gCh. 26.$tInterpretation of financial statements --$gCh. 27.$tTechniques of financial analysis --$tReferences --$tIndex.
583 1 $aCommitted to retain$c20170101$d20321231$fCOPPUL SPAN Monograph$5BVAS
650 0 $aFinancial statements.
650 0 $aFinancial statements$vProblems, exercises, etc.
650 0 $aInternational business enterprises$xFinance.
650 0 $aInternational business enterprises$xFinance$vProblems, exercises, etc.
650 7 $aFinancial statements.$2fast$0(OCoLC)fst00924782
650 7 $aInternational business enterprises$xFinance.$2fast$0(OCoLC)fst00976799
650 7 $aBilanzanalyse$2gnd
650 7 $aInternational Financial Reporting Standards$2gnd
650 7 $aRedovisning.$2sao
655 7 $aProblems and exercises.$2fast$0(OCoLC)fst01423783
700 1 $aBritton, Anne.
700 1 $aJorissen, Ann.
856 41 $3Table of contents$uhttp://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015591406&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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938 $aBrodart$bBROD$n07032919$c$71.99
938 $aBaker and Taylor$bBTCP$nBK0006977175
938 $aYBP Library Services$bYANK$n2516327
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029 1 $aHEBIS$b209249153
029 1 $aNZ1$b11458770
029 1 $aUKMGB$b013752462
994 $aZ0$bP4A
948 $hHELD BY P4A - 93 OTHER HOLDINGS