Product Description

This textbook is a development of "Financial Reporting" by Alexander and Britton, and is designed to meet the emerging demand for coverage of international accounting standards (IASs) and the globalization of accounting in advanced courses. It is predicated on an IAS framework but the European directives, especially as regards detailed formats having no direct equivalent in IASs, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are also included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 starts by analysing the legal background of the concept of capital and profit.

Product Details

• Amazon Sales Rank: #900305 in Books
• Published on: 2003-04-03
• Original language: English
• Number of items: 1
• Binding: Paperback
• 656 pages

About the Author
David Alexander, University of Birmingham Anne Britton, Leeds Metropolitan University Ann Jorissen, University of Antwerp, Belgium

Customer Reviews

Confusing IAS guide
In principal the book does fulfill its main task - explaining IASs. However, what I find highly irritating is the confusion it creates by a.) consisting of continuous text, page after page, no graphs (which could easily be used for explaining decision criterias etc.) b.) No general structured approach in going though the IASs is visible - at least not to me. Of course they go through the important points of the regulations, (it's hard not to), but in my opinion there is no structure within the chapters. And c.) Even that it is the second edition, there are many mistakes in the text and the calculations. E.g. they conduct simple calculatory errors in depriciation but more disturbingly misuse the terms of indirect/direct costs (at least in one chapter).

Therefore: There certainly are many books out there explaining IAS, it would be a shame if you confuse yourself with this one. :)
A superb book is the of KPMG published IFRS Visuell - but it is unfortunatelly only available in German. What a shame...

International Financial Reporting and Analysis by David Alexander, Anne Britton, Ann Jorissen
This book is cheaper at Tesco it is only 39.89 dont buy your book from here

good ref
It is a good reference book to help understanding IAS reporting. It have good examples to explain difficult rules in each chapters, but lack of Quiz for students.