Description
International Financial Reporting and Analysis 9th Edition Alexander – Test Bank
Test Bank for International Financial Reporting and Analysis, 9th Edition, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon, ISBN-10: 1473786827, ISBN-13: 9781473786820
Table of Contents
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
