An edition of International Financial Reporting (2013)

International Financial Reporting

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Last edited by Alice Kirk
July 13, 2015 | History
An edition of International Financial Reporting (2013)

International Financial Reporting

Marco Mongiello (Imperial College Business School) explains the informational value of an annual report under the IFRS. Topics as the balance sheet, income statement, cash flow statement and statement of changes in equity are explained.

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Bookboon.com

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Book Details


Table of Contents

Content
1. Introduction
2. The annual reports under the International Financial Reporting Standards (IFRS)
3. Balance sheet: its contents and informational aims
3.1. Assets: definition, classification, valuation
3.2. Liabilities: definition, classification, valuation
3.3. Equity: value, meaning, components
3.4. Overall informational value of the balance sheet
4. Income statement: various levels of profit and informational aims
4.1. Gross profit
4.2. Operating profit and profit before interest and tax
4.3. Profit after tax and retained profit
5. Cash flow statement: its contents and informational aims
6. Statement of changes in equity: its contents and informational aims
7. Analysis and interpretation of the annual report
7.1. The narrative component of the annual report
7.2. Ratio analysis
7.3. A holistic and dynamic approach to analysis and interpretation
8. Appendix A
9. Appendix B
10. Appendix C
11. References and bibliography
12. Endnotes

ID Numbers

Open Library
OL25728316M

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July 13, 2015 Edited by Alice Kirk Edited without comment.
July 13, 2015 Created by Alice Kirk Added new book.