International Financial Reporting and Analysis,
9th Edition

David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon

ISBN-13: 9781473786820
Copyright 2023 | Published
928 pages | List Price: USD $76.75


Part I. Framework, Theory and Regulation
1. A Brief Introduction to International Financial Reporting
2. From Harmonization to IFRS Standards as Globally Accepted Standards
3. The IASB Conceptual Framework and Accounting Theory
4. Accounting and Economic Perspectives on Income and Capital
5. Current Values, Mixed Values Measurement and CPPP Accounting
6. Fair Values, Value in Use and Fulfilment Value – MH
7. Presentation and Disclosure in Published Financial Statements
8. The Accounting Profession

Part II. Annual Financial Statements
9. Fixed (Non-Current) Tangible Assets
10. Intangible Assets
11. Impairment and Disposal of Assets
12. Leases
13. Inventories
14. Accounting for Financial Instruments
15. Revenue
16. Provisions, Contingent Liabilities and Contingent Assets
17. Income Taxes
18. Employee Benefits and Share-Based Payment
19. Insurance Contracts
20. Statement of Cash Flows
21. Financial Disclosure Issues

Part III. Three Consolidated Accounts and the Multinational
22. Business Combinations
23. Consolidated Financial Statements
24. Accounting for Associates, Joint Arrangements and Related Party Disclosures
25. Foreign Currency Translation

Part IV. Four Financial Analysis
26. Industry and Accounting Analysis
27. Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis
28. Financial Analysis of Listed Companies and IAS/IFRS Accounts
29. Company Valuation

Part V. Non-financial Reporting
30. Corporate Governance and Business Ethics
31. CSR, Sustainability Reporting and SRI

  • 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.

  • Petra Inwinkl

    Petra Inwinkl is a Senior Lecturer at the University of Vienna (Austria). She has been Associate Professor at Jönköping International Business School, Jönköping University (Sweden) and has held various positions including visiting appointments at the Macquarie University (Australia), Kenan-Flagler Business School, University of North Carolina at Chapel Hill (USA) and the Technical University of Vienna.

  • Giovanna Michelon

    Giovanna Michelon is Professor of Accounting at the School of Accounting and Finance of the University of Bristol (UK), where she is Head of Accounting and teaches corporate governance and accountability. Starting her career at the University of Padova (Italy) where she obtained her PhD, she held visiting positions at Concordia University (Canada), University of Central Florida (USA), ESSEC Business School and Université Toulouse Capitole (France). Giovanna is a well-established international scholar with more than 40 publications in leading academic journals, including the prestigious Science. Her work has explored how corporate governance drives corporate social responsibility activities and reporting, and the role of sustainability information for market participants and other stakeholders. Her recent interests lie in investigating the dynamics of shareholder activism on sustainability issues, the role that finance plays for sustainability, and how sustainability reporting and disclosure regulation affects firm’s behaviour and impacts. Giovanna is a member of the European Accounting Association Management Committee, Co-editor of Accounting Forum, a Council member of the Centre for Social and Environmental Accounting Research and a member of the ACCA Global Forum for Governance, Risk and Performance. Giovanna has collaborated with the European Financial Reporting Advisory Group (EFRAG) on issues related to non-financial reporting as well as with the European Commission Joint Research Centre on the Sustainable Finance Initiative.

  • The content is in line with latest IFRS Accounting Standards and includes recent company reports to ensure that students are abreast of current developments.

  • This ninth edition features a brand-new part on non-financial reporting, covering ethics, corporate governance and sustainability – crucial areas of ongoing accounting discussions.

  • End-of-chapter questions include recent ACCA and CIMA problems to prepare students for exam success.

  • The MindTap contains new content, such as Real World case studies, video quizzes and worked case studies as well as mathematical assessments.

  • A wealth of activities with feedback is woven into the text to help students put learning into practice.

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

  • The inclusion of professional bodies' examination questions gives students a head-start in accountancy examinations.

  • Examples from companies across the world to give learners an international perspective.

  • This title is available with MindTap, a flexible online learning solution that provides your students with all the tools they need to succeed, including an interactive eReader, engaging multimedia, practice questions, assessment materials, revision aids and analytics to help you track their progress.

  • A fully updated companion website is available, including solutions to selected questions, weblinks as well as a Solutions Manual, PowerPoint slides, Instructor's Manual and a test bank for lecturers.

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.

MindTap: International Financial Reporting and Analysis 12 Months