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International Financial Reporting Download free books at... Marco Mongiello International Financial Reporting Download free eBooks at bookboon.com... International Financial Reporting4 C

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International Financial Reporting

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Marco Mongiello

International Financial Reporting

Download free eBooks at bookboon.com

Trang 3

International Financial Reporting

1st edition

© 2010 Marco Mongiello & bookboon.com

ISBN 978-87-7681-424-3

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International Financial Reporting

4

Contents

Contents

2 he annual reports under the International Financial

Reporting Standards (IFRS) 12

3 Balance sheet: its contents and informational aims 15

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International Financial Reporting

5

Contents

4 Income statement: various levels of proit and informational aims 24

5 Cash low statement: its contents and informational aims 29

6 Statement of changes in equity: its contents and informational aims 31

7 Analysis and interpretation of the annual report 32

7.3 A holistic and dynamic approach to analysis and interpretation 42

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