International Financial Reporting and Analysis

Ann Jorissen is Professor of Accounting, University of Antwerp, Belgium, past president of the European Accounting Association (2013-2015) and member of the IFRS Advisory Council (2015-2017). Anne Britton is Former Professor of Accounting, Leeds Beckett University (formerly Leeds Metropolitan University), UK. Carien van Mourik is Lecturer in Accounting, The Open University, UK and was previously Lecturer in Accounting at Erasmus University Rotterdam, the Netherlands. Martin Hoogendoorn is Professor of Financial Accounting, Erasmus University Rotterdam, the Netherlands and a retired partner of Ernst and Young Accountants. David Alexander is Emeritus Professor of International Accounting at the University of Birmingham, UK and continues an active research agenda.

Part One 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. Fair Values 9. Accounting Theory and Conceptual Frameworks 10. Structure of Published Financial Statements 11. Corporate Governance, Corporate Social Responsibility and Ethics 12. Basics of Interpretation of Financial Statements Part Two Annual Financial Statements 13. Fixed (Non-Current) Tangible Assets 14. Intangible Assets 15. Impairment and Disposal of Assets 16. Leases 17. Inventories and Construction Contracts 18. Accounting for Financial Instruments 19. Revenue 20. Provisions, Contingent Liabilities and Contingent Assets 21. Income Taxes 22. Employee Benefits 23. Changing Prices and Hyperinflationary Economies 24. Statements of Cash Flows 25. Disclosure Issues Part Three Consolidated Accounts and the Multinational 26. Business Combinations 27. Consolidated Financial Statements 28. Alternative Concepts on Consolidation and Business Combinations 29. Accounting for Associates, Joint Arrangements and Related Party Disclosures 30. Foreign Currency Translation Part Four Financial Analysis 31. Interpretation of Financial Statements 32. Techniques of Financial Analysis