9
Zurück

In den Warenkorb

Empfehlung per E-Mail versenden

Probeexemplar anfordern

Gerne schicken wir Ihnen ein Probeexemplar an die angegeben Adresse.
Financial Reporting under IFRS

Financial Reporting under IFRS

A Topic Based Approach

vonDick, Wolfgang | Missionier-Piera, Franck
Englisch, Erscheinungstermin Februar 2011
lieferbar

eBook

43,99 €
(inkl. MwSt.)
Standard
Empfehlung per E-Mail versenden

Buch (broschiert)

71,50 €
(inkl. MwSt.)
Standard
DetailansichtEmpfehlung per E-Mail versenden

Informationen zum Titel

978-0-470-97162-8
New York
Februar 2011
2011
2
2. Auflage
eBook
EPUB mit Adobe DRM
360
E-Book
Englisch
Finanzbuchhaltung
Foreword vii

Introduction ix

Acknowledgements xiii

1 Financial Statements and Accounting Mechanisms 1

2 Income from Ordinary Activities 37

3 Current Assets 65

4 Non-financial Liabilities 97

5 Non-current Assets125

6 Financing 163

7 Taxation 189

8 Group Accounts 215

9 Financial Analysis and Communication 261

10 The IASB and Development of the IFRS 313

Index 327
The International Financial Reporting Standards are quite different
from other sets of accounting standards, and are fundamentally
different from US-GAAP, in that they are based on principles, and
not on detailed rules. Financial Reporting under IFRS:A
topic-based approach offers a global perspective on IFRS by
presenting the prescribed rationale and principles and illustrating
them through numerous examples from large international companies.
It aims to develop the fundamental skills necessary to read and use
the information contained in all types of financial statements,
through examples, activities, questions and answers.

The book is broadly divided into three sections. Section one
examines the structure of the Balance Sheet and the Income
Statement, their links and the accounting mechanisms used to
prepare them. Section two deals with the identification, evaluation
and reporting of Balance Sheet items. Section three covers the use
of financial statements to analyze a firm's performance and
its risks. Throughout the book special topics are covered,
including Derivatives and Hedge accounting (IAS 39), Business
Combination (IFRS 3) and Operating Segments (IFRS 8).

Financial Reporting under IFRS is ideally suited to the
needs of students of accounting and financial reporting, but all
users of financial statements, from creditors and investors to
suppliers, customers, employees and governments will benefit from
its concise, topic-based approach.
Wolfgang Dick (Paris, France) is Professor at ESSEC Business School, Paris, and , and Co-Director of ESSEC-KPMG Financial Reporting Chair. Formerly at HEC and theUniversity of Geneva, he is co-author of the best-selling French IFRS text book Comptabilite financiere en IFRS, published by Pearson.

Franck Missonier-Piera (Lyon, France) is Professor at EMLyon Business School, and co-author of Comptabilite financiere en IFRS. He is a Certified Management Accountant (CMA-Canada).
Kundenmitteilung
EU-Datenschutzgrundverordnung

Die DSGVO stärkt die Datenschutzrechte europaweit für uns alle. Bei vub haben wir aus diesem Anlass unsere Datenschutzerklärung grundlegend verändert:

  • Wir stellen noch übersichtlicher dar, wie und wofür wir personenbezogene Daten verarbeiten (wenn überhaupt, denn das Verwerten Ihrer persönlichen Daten ist überhaupt nicht unser Geschäft!).
  • Wir informieren in unserer neuen Datenschutzerklärung über die Kundenrechte.
  • Wir haben die Datenschutzerklärung übersichtlicher gestaltet.
  • Ab dem 25. Mai 2018 können Sie in Ihrem Kundenkonto im Menü unter „mein vub - Einstellungen“ den gewünschten Datenschutz selbst einstellen.

Bei Fragen wenden Sie sich bitte jederzeit an unseren vub-Kundenservice und Ihre bekannten Ansprechpartner unter premiumservice@vub.de.

Bestätigung