Marco Mongiello International Financial Reporting Download free books at Download free eBooks at bookboon.com 2 Marco Mongiello International Financial Reporting Download free eBooks at bookboon.com 3 International Financial Reporting 1 st edition © 2010 Marco Mongiello & bookboon.com ISBN 978-87-7681-424-3 Download free eBooks at bookboon.com Click on the ad to read more International Financial Reporting 4 Contents Contents Book description 7 About the author 8 1 Introduction 9 2 e annual reports under the International Financial Reporting Standards (IFRS) 12 3 Balance sheet: its contents and informational aims 15 3.1 Assets: denition, classication, valuation 15 3.2 Liabilities: denition, classication, valuation 19 3.3 Equity: value, meaning, components 21 3.4 Overall informational value of the balance sheet 22 www.sylvania.com We do not reinvent the wheel we reinvent light. Fascinating lighting offers an infinite spectrum of possibilities: Innovative technologies and new markets provide both opportunities and challenges. An environment in which your expertise is in high demand. Enjoy the supportive working atmosphere within our global group and benefit from international career paths. Implement sustainable ideas in close cooperation with other specialists and contribute to influencing our future. Come and join us in reinventing light every day. Light is OSRAM Download free eBooks at bookboon.com Click on the ad to read more International Financial Reporting 5 Contents 4 Income statement: various levels of prot and informational aims 24 4.1 Gross prot 24 4.2 Operating prot and prot before interest and tax 25 4.3 Prot aer tax and retained prot 27 5 Cash ow 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 7.1 e narrative component of the annual report 32 7.2 Ratio analysis 33 7.3 A holistic and dynamic approach to analysis and interpretation 42 360° thinking . © Deloitte & Touche LLP and affiliated entities. Discover the truth at www.deloitte.ca/careers . Marco Mongiello International Financial Reporting Download free books at Download free eBooks at bookboon.com 2 Marco Mongiello International Financial Reporting Download free eBooks. more International Financial Reporting 4 Contents Contents Book description 7 About the author 8 1 Introduction 9 2 e annual reports under the International Financial Reporting Standards. bookboon.com 3 International Financial Reporting 1 st edition © 2010 Marco Mongiello & bookboon.com ISBN 978-87-7681-424-3 Download free eBooks at bookboon.com Click on the ad to read more International