International Financial Reporting and AnalysisThe financial analysis perspective that this text represents is an analytical approach to International Accounting. Instead of focusing on individual FASB’s that constantly change, this text teaches students the concepts behind the standards. Along with this unique approach, the main strengths of this text are its plentiful end-of-chapter material and its use of focus countries to demonstrate accounting systems. This second edition will continue to build on those strengths, as well as update focus countries. |
Contents
PART | 1 |
Reporting Standards | 20 |
IASC Active Projects as of November 1998 | 39 |
Copyright | |
22 other sections not shown
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Common terms and phrases
accounting principles acquisition adjustments amortization amount analysts annual report asset turnover audit average balance sheet banks basis British capital cash flows changes company's consolidated financial statements corporate countries cultural current assets current liabilities December 31 deferred tax depreciation differences disclosure dividends economic effect employees equity method European Union exchange rate Exhibit FIFO financial reporting practices financial statements firms fixed assets foreign currency goodwill Group harmonization hedge historical cost IASC income statement income taxes increase International Accounting Standards inventory investment investors Japan Japanese Korean LIFO Long-term debt million Minority interests Net income Operating cash flow operating income operating leases payable pension percent period permitted principal purchase ratio receivable restatement retained earnings revaluation revenues risk securities SFAS share shareholders Stock Exchange subsidiaries Swedish total assets trading transactions translation U.S. companies U.S. dollar U.S. GAAP United UROA valuation year-end