000			02569nam a2200313 4500
005			20250603050711.0
020			_a9781473786820 _cTZS 175,953/=
040			_aMUL _beng. _eAACR
082			_a657.3 INT
245			_a International financial reporting and analysis _c/David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien Van Mourik, Collete Kirwan, Petra Inwinkl and Giovanna Michelon
250			_a9th ed.
260			_aAustralia: _bCengage Learning EMEA, _cc 2023.
300			_axix, 898 p.: _bill. ; _c24 cm.
504			_aIncludes references and index p. 886 - 887
505			_a Part I. Framework, Theory and Regulation 1. A Brief Introduction to International Financial Reporting2. From Harmonization to IFRS Standards as Globally Accepted Standards3. The IASB Conceptual Framework and Accounting Theory4. Accounting and Economic Perspectives on Income and Capital5. Current Values, Mixed Values Measurement and CPPP Accounting6. Fair Values, Value in Use and Fulfilment Value – MH7. Presentation and Disclosure in Published Financial Statements8. The Accounting ProfessionPart II. Annual Financial Statements9. Fixed (Non-Current) Tangible Assets10. Intangible Assets11. Impairment and Disposal of Assets 12. Leases13. Inventories 14. Accounting for Financial Instruments15. Revenue16. Provisions, Contingent Liabilities and Contingent Assets17. Income Taxes18. Employee Benefits and Share-Based Payment19. Insurance Contracts20. Statement of Cash Flows21. Financial Disclosure IssuesPart III. Three Consolidated Accounts and the Multinational22. Business Combinations23. Consolidated Financial Statements24. Accounting for Associates, Joint Arrangements and Related Party Disclosures25. Foreign Currency TranslationPart IV. Four Financial Analysis26. Industry and Accounting Analysis27. Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis28. Financial Analysis of Listed Companies and IAS/IFRS Accounts29. Company ValuationPart V. Non-financial Reporting30. Corporate Governance and Business Ethics31. CSR, Sustainability Reporting and SRI
546			_aeng.
650			_aFinance
650			_a Entreprises multinationales Finances
650			_aInternational business enterprises
650			_aFinancial statements
700			_aALEXANDER, D. _c(Author)
700			_aJORISSE, A. _c(Author)
700			_aHOOGENDOORN, M. _c(Author)
700			_aVAN MOURIK, C. _c(Author)
700			_aKIRWAN, C. _c(Author)
700			_aINWINKL, P. _c(Author)
700			_aMICHELON, G. _c(Author)
942			_cBK
999			_c10935 _d10935