Comment : Exercices' solution online http://www.cengage.co.uk/abj5/student/stu_title.htm

ISBN 13 : 978-1408032282

Contents : Part one – Framework, theory and regulation

1.Basics of financial reporting
2.International accounting differernces
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.Accounting theory and conceptual frameworks
9.Structure of published financial statements
10.Corporate governance and provision of information stakeholders
11.Basics of interpretation of financial statements

Part two – Annual financial statements

12.Fixed (non-current) tangible assets
13.Intangible assets
14.Impairment and disposal of assets
15.Leases
16.Inventories and construction contracts
17.Accounting for financial instruments
18.Revenue
19.Provisions, contingent liabilities and contingent assets
20.Income taxes
21.Employee benefits
22.Changing prices and hyperinflationary economies
23.Statements of cash flows
24.Disclosure issues

Part Three – Consolidated accounts and the multinational

25.Introduction to consolidated financial statements
26.IFRSs and preparation of consolidated financial statements
27.Alternative methods of preparing consolidated financial statements
28.Accounting for associates, joint ventures, special purpose entities and related party transactions
29.Foreign currency translation

Part four – Financial analysis

30.Interpretation of financial statements
31.Techniques of financial analysis

Language : English

Print : 5ème

Location : Nice Library

Statement : Présent

Owner : Bibliothèque