International Financial Reporting and Analysis,
8th Edition

David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan

International Financial Reporting and Analysis
ISBN-13: 9781473766853
Copyright 2020 | Published
864 pages | List Price: USD $76.75

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Part One - Framework, Theory and Regulation
1. A brief introduction to international financial reporting
2. International accounting differences
3. From harmonization to IFRS as globally accepted standards
4. The ISAB conceptual framework and accounting theory
5. Accounting and economic perspectives on income and capital
6. Current values, mixed values measurement and CPPP accounting
7. Fair values, value in use and fulfilment value
8. Presentation and disclosure in published financial statements
9. Corporate governance
10. Business ethics, CSR, sustainability reporting and SRI
11. The ethics of the accounting profession

Part Two – Annual Financial Statements
12. Fixed (non-current) tangible assets
13. Intangible assets
14. Impairment and disposal of assets
15. Leases
16. Inventories
17. Accounting for financial instruments
18. Revenue
19. Provisions, contingent liabilities and contingent assets
20. Income taxes
21. Employee benefits and share-based payment
22. Insurance contracts
23. Statement of cash flows
24. Disclosure issues

Part Three – Consolidated Accounts and the Multinational
25. Business combinations
26. Consolidated financial statements
27. Accounting for associates, joint arrangements and related party disclosures
28. Foreign currency translation

Part Four – Financial Analysis
29. Introduction to interpretation of financial statements
30. Interpretation of financial statements
31. Techniques of financial analysis

  • David Alexander

    David Alexander is Emeritus Professor of International Accounting at the University of Birmingham, UK, and continues an active research agenda.

  • Ann Jorissen

    Ann Jorissen is Professor of Accounting, University of Antwerp, Belgium, past president of the European Accounting Association (2013-2015) and a member of the IFRS Advisory Council.

  • Martin Hoogendoorn

    Martin Hoogendoorn is Professor of Financial Accounting, Erasmus University Rotterdam, the Netherlands, and a retired partner of Ernst and Young Accountants.

  • Carien van Mourik

    Carien van Mourik is Senior Lecturer in Accounting, The Open University, UK, and was previously Lecturer in Accounting at Erasmus University Rotterdam, the Netherlands.

  • Collette Kirwan

    Collette Kirwan is Lecturer in Accounting, Waterford Institute of Technology, Ireland, and was previously a Lecturer in Accounting at University College Dublin, Ireland.

  • Content is fully up to date with changes to IFRS Standards to ensure that students are up to speed with the latest developments.

  • Company reports have been replaced with new annual reports throughout and include a variety of new companies such as Adidas, Vodafone and Rolls Royce to provide students with real-life and contemporary examples.

  • End-of-chapter questions include recent ACCA and CIMA content to provide students with excellent application.

  • Ethics and sustainability are focused on throughout the new edition as these are crucial areas of current accounting discussions.

  • The new edition has been written with the uncertainties surrounding Brexit in mind, ensuring content will stay applicable for EU countries and relevant for students.

  • The MindTap contains new content, including Real World examples, video, and worked case studies; as well as mathematical assessments.

  • A wealth of activities with feedback throughout the text, to help your students put what they are learning into practice.

  • Comprehensive end-of-chapter exercise sections, with answers available online, help students to check they have fully understood the subject matter.

  • The inclusion of professional bodies’ ACCA and CIMA examination questions give students a head-start in accountancy examinations.

  • Examples from companies across the world to give a truly international perspective.

  • MindTap, an online learning solution encompassing many different content types, is available with this title. MindTap can be customized to suit your course and contains supporting applications and analytics to help learners make the most of the range of content.

  • A fully updated companion website is available which includes PowerPoint slides, a Lecturer Companion Guide, and examples to practise with.

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.