Biblioteca Mario Rostoni

 
 

Advanced financial accounting

Biblioteca M. Rostoni

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Advanced financial accounting

: financial statement analysis, accounting issues, group accounts / edited by A. Cortesi ... [et al.]. - Milano : Egea, 2015. - 328 p. ; 24 cm. - (Biblioteca dell'economia d'azienda). - ISBN 978-88-238-4481-0.

Financial statements are the cognitive instrument pat excellence to understand a company's profitability, asset trends and financial performance.

This volume is divided into three sections and addresses the main themes related to Financial Statements.

The first part 'Financial Statement analysis Main objectives and tools' illustrates the techniques commonly used to analyse and interpret financial statements: reformulations of statement of financial position and statement of comprehensive income and ratios. The second part, 'IFRS Accounting issues' presents the accounting issues of the most significant financial statements captions in accordance with International Financial Reporting Standards (IFRS) applicable on the date of publication of this manual. Consolidated financial statements are the subject of the third part, presenting the fundamental problems that gradually may a rise from the consolidation process. The book is intended for all those - students or professionals who intend to deal in a systematic way with the issues of construction and analysis of financial statements. The content of each chapter is enriched by examples, with the aim of facilitating understanding.

 

SOMMARIO

Introduction7
PART 1 - FINANCIAL STATEMENTS ANALYSIS MAIN OBJECTIVES AND TOOLS
1. Reformulation of Income Statement and Balance Sheet - by Alessandro Cortesi11
2. Ratio Analysis by Alessandro Cortesi27
PART 2 - IFRS - ACCOUNTING ISSUES
3. IAS 1 - Presentation of Financial Statements - by Paolo Rota45
4. IAS 2 Inventories - by Stefano Castoldi69
5. IAS 7 Statement of Cash Flows - by Elena Montani79
6. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors - by Paolo Rota97
7. IAS 11 Construction Contracts - by Marco Daverio111
8. IAS 12 Income Taxes - by Simone Mainoli125
9. IAS 16 Property, Plant & Equipment - by Umberto Scaccabarozzi143
10. IAS 17 - Leases - by Umberto Scaccabarozzi153
11. IAS 19 Employee benefits by Davide Arnaboldi165
 
12. IAS 32-39IFRS 7 Financial Instruments - by Roberto Spiller187
13. IAS 36 Impairment of Assets - by Ivan Spertini219
14. IAS 37 Provisions, Contingent Liabilities and Contingent Assets - by Stefano Castoldi249
15. IAS 38 Intangible Assets - by Marco Daverio259
16. IAS 40 Investment Properties by Christian Denti279
PART 3 - GROUP ACCOUNTING
17. IFRS 10 and other standards Group Accounting - by Patrizia Tettamanzi293
17.1 Introduction to Group Accounts293
17.2 International Financial Reporting Standards by IAS/IFRS related to consolidation accounting300
17.3 The steps for consolidation accounting302
17.4 Cases and exercises on consolidation accounting316
17.5 Consolidating Associates and Joint ventures323
References327
 
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