International Financial Reporting
Publisher: Bookboon.com
Published: 2013
Table of contents: title: Content; title: 1. Introduction; title: 2. The annual reports under the International Financial Reporting Standards (IFRS); title: 3. Balance sheet: its contents and informational aims; title: 3.1. Assets: definition, classification, valuation; title: 3.2. Liabilities: definition, classification, valuation; title: 3.3. Equity: value, meaning, components; title: 3.4. Overall informational value of the balance sheet; title: 4. Income statement: various levels of profit and informational aims; title: 4.1. Gross profit; title: 4.2. Operating profit and profit before interest and tax; title: 4.3. Profit after tax and retained profit; title: 5. Cash flow statement: its contents and informational aims; title: 6. Statement of changes in equity: its contents and informational aims; title: 7. Analysis and interpretation of the annual report; title: 7.1. The narrative component of the annual report; title: 7.2. Ratio analysis; title: 7.3. A holistic and dynamic approach to analysis and interpretation; title: 8. Appendix A; title: 9. Appendix B; title: 10. Appendix C; title: 11. References and bibliography; title: 12. Endnotes