গ্লোবাল ফাইনানশিয়াল রিপোটিং এ্যান্ড এনালাইসিস (Paperback)

Book Summary of Global Financial Reporting and Analysis
This edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalization of accounting in advanced courses. The book is based on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognized and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism.

Key Feature
• Experienced author team with international accounting teaching experience
• Conceptually based rather than mechanistic approach
• Based on international accounting standards within a European context, the text is one of the first to address the needs of a changing market as courses based on domestic reporting standards change to IFRS
• Chapter 2 on International Accounting Differences will now include coverage of SMEs
• Much greater coverage of fair value in the theory section of the book (Part 1), mainly chapters 4 through to 7
• Chapter 3 will now includes coverage of political processes in harmonization

Table of Contents
Part I: Framework, Theory and Regulation
1. Basics of Financial Reporting
2. International Accounting Differences
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. Basics of Interpretation of Financial Statements
11. Additional Disclosure Statements
Part II: 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. Cash Flow Statements
24. Presentation Issues
Part III: Consolidated Accounts and The Multinational
25. Consolidated Financial Statements
26. Foreign Currency Translation
Part IV: Financial analysis
27. Interpretation of Financial Statements
28. Techniques of Financial Analysis
Index