Marco MongielloInternational Financial Reporting Download free books at... Download free eBooks at bookboon.com2 Marco Mongiello International Financial Reporting... Download free eBooks
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International Financial Reporting
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Marco Mongiello
International Financial Reporting
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International Financial Reporting
1st edition
© 2010 Marco Mongiello & bookboon.com
ISBN 978-87-7681-424-3
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International Financial Reporting
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Contents
Contents
2 he annual reports under the International Financial
3.1 Assets: deinition, classiication, valuation 15
3.2 Liabilities: deinition, classiication, valuation 19
3.3 Equity: value, meaning, components 21
3.4 Overall informational value of the balance sheet 22
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International Financial Reporting
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Contents
4 Income statement: various levels of proit and informational aims 24
4.2 Operating proit and proit before interest and tax 25
4.3 Proit ater tax and retained proit 27
6 Statement of changes in equity: its contents and informational aims 31
7.1 he narrative component of the annual report 32
7.3 A holistic and dynamic approach to analysis and interpretation 42
360°
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