International Financial Reporting and Analysis

Part One: Framework, theory and regulation
1 A brief introduction to international financial reporting
2 International accounting differences: past and present
3 From harmonization to IFRS as globally accepted standards
4 The IASB 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 Changing prices and hyperinflationary economies
23 Statement of cash flows
24 Disclosure Issues
Part Three: Consolidated accounts and the multinational25 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 of interpretation of financial statements
30 Interpretation of financial statements
31 Techniques of financial analysis

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