For over twenty-five years, the authors of International Financial Reporting and Analysis have provided comprehensive insight into the intricacies of financial reporting. This ninth edition has been updated throughout with an increased focus on ethics, sustainability and corporate governance. Timely real-world illustrations and activities give students a truly international perspective to successfully interpret and use IFRS Standards in business.This title is also available with MindTap, a flexible online learning solution that provides your students with all the tools they need to succeed, including an interactive eReader, engaging multimedia, practice questions, assessment materials, revision aids and analytics to help you track their progress.
Part 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
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