International Financial Reporting

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1、MARCOMONGIELLOINTERNATIONALFINANCIALREPORTINGDOWNLOADFREETEXTBOOKSATBOOKBOON.COMNOREGISTRATIONNEEDEDMarcoMongielloInternationalFinancialReportingDownloadfreeebooksatBookBooN.com2InternationalFinancialReporting©2009MarcoMongiello&VentusPublishingApSISBN

2、978-87-7681-424-3DownloadfreeebooksatBookBooN.com3InternationalFinancialReportingContentsContentsBookdescription6Abouttheauthor71.Introduction82.TheannualreportsundertheInternationalFinancialReporting11Standards(IFRS)3.Balancesheet:itscontentsandinform

3、ationalaims143.1Assets:definition,classification,valuation143.1.1Definition143.1.2Classification153.1.3Valuation153.2Liabilities:definition,classification,valuation183.2.1Definition183.2.2Classification183.2.3Valuation183.3Equity:value,meaning,components203.3.

4、1Valueanditsmeaning203.3.2Components203.4Overallinformationalvalueofthebalancesheet21what‘smissinginthisequation?YoucouldbeoneofourfuturetalentsPleaseclicktheadvertmaeRsKinteRnationaLteChnoLogY&sCienCePRogRammeAreyouabouttograduateasanengineerorgeoscie

5、ntist?Orhaveyoualreadygraduated?Ifso,theremaybeanexcitingfutureforyouwithA.P.Moller-Maersk.www.maersk.com/mitasDownloadfreeebooksatBookBooN.com4InternationalFinancialReportingContents4.Incomestatement:variouslevelsofprofitandinformationalaims234.1Grossp

6、rofit234.2Operatingprofitandprofitbeforeinterestandtax244.3Profitaftertaxandretainedprofit255.Cashflowstatement:itscontentsandinformationalaims286.Statementofchangesinequity:itscontentsandinformationalaims307.Analysisandinterpretationoftheannualreport317.1Th

7、enarrativecomponentoftheannualreport317.2Ratioanalysis327.2.1Profitabilityanalysis327.2.2ExploringROS357.2.3ExploringATO357.2.4Solidityandsolvency367.2.5Liquidity387.3Aholisticanddynamicapproachtoanalysisandinterpretation41AppendixA42AppendixB45Appendix

8、C46Referencesandbibliography51Endnotes52Pleaseclicktheadvertwww.job.oticon.dkDownloadfreeebooksatBookBooN.com5InternationalFinancialReportingBookdescriptionBookdescriptionTherationale,aimandpurposeofthisstudyguideTherationaleforastudygu