International Financial Reporting and Analysis

by Anne Britton (Author), David Alexander (Author), Ann Jorissen (Author)

• Used

  Paperback
  2003

  $3.25

  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. It is predicated on an IAS framework but the European directives, especially as regards detailed formats having no direct equivalent in IASs, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are also included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 starts by analysing the legal background of the concept of capital and profit.

• Used

  Paperback
  2009

  $3.25

  Suitable for students on intermediate financial reporting and accounting courses, this updated edition covers IFRS-based reporting and provides a balanced study of globalised accounting. With a conceptually-based approach to international accounting standards, the theoretical underpinnings of financial reporting are clearly explained, in addition to analysis of financial statements belonging to real company and group accounts and in-depth discussions of the usage and interpretation of financial information. Learning activities and worked examples populate the text, helping students understand and apply theoretical concepts painlessly, as well as developing their problem-solving abilities. A companion website provides additional resources including Instructor's Manual, PowerPoint slides and relevant web links. The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companies' accounts, questions and answers.