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International financial reporting and analysis

Author: David Alexander; Anne Britton; Ann Jorissen
Publisher: London : Thomson Learning, 2003.
Edition/Format:   Print book : English : 1st edView all editions and formats
Summary:
This 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.
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: David Alexander; Anne Britton; Ann Jorissen
ISBN: 1861528809 9781861528803
OCLC Number: 52428373
Description: xiii, 656 pages : illustrations ; 25 cm
Contents: Framework, Theory and Regulation --
The basics of financial reporting --
Users of financial reports --
Characteristics of useful information --
Need for communication --
A coherent framework --
The international dimension --
Terminology and the English language --
International accounting differences --
Origin of national differences --
Differences in accounting systems --
Characteristics and differences in national GAAP --
Country classification --
Classification issues: more recent evolutions --
National differences: will they still play a role in the future? --
The process of harmonization --
EU Directives --
International Accounting Standards --
The new structure of the IASB --
The future? --
Economic valuation concepts --
The basic equation --
Income and capital --
Wealth and value --
An array of value concepts --
Economic value --
Capital maintenance --
Criteria for evaluating alternative valuation concepts --
Fisher and psychic income --
Hicks and capital maintenance --
Calculation of economic income --
Income ex ante and income ex post --
Current entry value --
Back to basics --
The business itself --
Replacement cost accounting and depreciation --
Current entry values: a preliminary appraisal --
Current exit value and mixed values --
Current exit value accounting --
Current exit values: a preliminary appraisal --
Mixed values--ad hoc methods --
Mixed values--deprival value --
Deprival value (DV)--an appraisal --
Fair values --
Current values: some overall thoughts --
Current purchasing power accounting.
Responsibility: David Alexander, Anne Britton, Ann Jorissen.

Abstract:

This 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  Read more...

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