International Financial Reporting
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776814243
Table of contents: title: Content; title: Book description; title: About the author; 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: 3.1.1 Definition; title: 3.1.2 Classification; title: 3.1.3 Valuation; title: 3.2 Liabilities: definition, classification, valuation; title: 3.2.1 Definition; title: 3.2.2 Classification; title: 3.2.3 Valuation; title: 3.3 Equity: value, meaning, components; title: 3.3.1 Value and its meaning; title: 3.3.2 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: 7.2.1 Profitability analysis; title: 7.2.2 Exploring ROS; title: 7.2.3 Exploring ATO; title: 7.2.4 Solidity and solvency; title: 7.2.5 Liquidity; title: 7.3 A holistic and dynamic approach to analysis and interpretation; title: Appendix A; title: Appendix B; title: Appendix C; title: References and bibliography; title: Endnotes