---

The seventh edition of International Financial Reporting and Analysis has been thoroughly updated in line with changes to the IFRS. The first part has also been restructured to better reflect the current theoretical, market, regulatory and societal framework in which international financial reporting standards (IFRSs) are being developed and used. Several chapters have been rewritten to better promote student understanding and there are new chapters on corporate governance, business ethics, corporate social responsibility, sustainability reporting and responsible investment and the ethics of the accounting profession. In addition, all of the real world illustrations have been reviewed and many of them replaced with up to date examples to give students an insight into how the principles in the text work in practice.

---

Part One: Framework, theory and regulation
1 A brief introduction to international financial reporting
2 International accounting differences: past and present
3 From harmonization to IFRS as globally accepted standards
4 The IASB Conceptual Framework and accounting theory
5 Accounting and economic perspectives on income and capital
6 Current values, mixed values measurement and CPPP accounting
7 Fair values, value in use and fulfilment value
8 Presentation and disclosure in published financial statements
9 Corporate governance
10 Business Ethics, CSR, Sustainability Reporting and SRI
11 The ethics of the accounting profession
Part Two: Annual financial statements
12 Fixed (non-current) tangible assets
13 Intangible assets
14 Impairment and disposal of assets
15 Leases
16 Inventories
17 Accounting for financial instruments
18 Revenue
19 Provisions, contingent liabilities and contingent assets
20 Income taxes
21 Employee benefits and share-based payment
22 Changing prices and hyperinflationary economies
23 Statement of cash flows
24 Disclosure Issues
Part Three: Consolidated accounts and the multinational25 Business combinations
26 Consolidated financial statements
27 Accounting for associates, joint arrangements and related party disclosures
28 Foreign currency translation
Part Four: Financial analysis
29 Introduction of interpretation of financial statements
30 Interpretation of financial statements
31 Techniques of financial analysis

---

Alexander, David
David Alexander is Emeritus Professor of International Accounting at the University of Birmingham, UK and continues an active research agenda.

Britton, Anne
Anne Britton is Former Professor of Accounting, Leeds Beckett University (formerly Leeds Metropolitan University), UK.

Jorissen, Ann
Ann Jorissen is Professor of Accounting, University of Antwerp, Belgium, past president of the European Accounting Association (2013-2015) and member of the IFRS Advisory Council (2015-2017).

Hoogendoorn, Martin
Martin Hoogendoorn is Professor of Financial Accounting, Erasmus University Rotterdam, the Netherlands and a retired partner of Ernst and Young Accountants.

van Mourik, Carien
Carien van Mourik is Lecturer in Accounting, The Open University, UK and was previously Lecturer in Accounting at Erasmus University Rotterdam, the Netherlands.

---