Franco M.H. Wong,
Michelle Hanlon,
Robert Magee,
Glenn Pfeiffer
e.a.
Financial Accounting using IFRS - International Student Edition
Paperback Engels 2026 3e druk 9798348925390Op voorraad
Voor 23:00 besteld, morgen in huis
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Samenvatting
Formerly published by Cambridge Business Publishers, now published by Sage
Financial Accounting using IFRS, Third Edition equips students with the accounting techniques and insights necessary to succeed in today’s global business environment. Written for universities that teach International Financial Reporting Standards (IFRS) exclusively, the text helps students understand how financial statements are prepared and how published financial information is used by investors, creditors, analysts, and managers. Designed for the first financial accounting course at the undergraduate or graduate level, this text balances financial statement preparation with analysis and interpretation. Students learn to apply IFRS concepts using real company data drawn from diverse countries and industries, building confidence in working with international financial statements and disclosures.
With a strong real-world orientation, the book integrates focus companies, footnotes, financial analysis discussions, and data-driven assignments throughout. A structured, student-friendly approach ensures students grasp both the mechanics and the meaning of IFRS-based financial reporting.
Specificaties
ISBN13:9798348925390
Trefwoorden:accounting
Taal:Engels
Bindwijze:paperback
Aantal pagina's:656
Uitgever:Sage
Druk:3
Verschijningsdatum:30-11-2026
Hoofdrubriek:Financieel management
Lezersrecensies
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Inhoudsopgave
About the Authors
Preface
Brief Contents
Contents
Chapter 1: Introducing Financial Accounting
Roche
Demand for Accounting Information
Business Activities
Financial Statements
Financial Reporting Environment
Analyzing Financial Statements
Organisation of the Book
Appendix 1A: Conceptual Framework for Financial Reporting
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 2: Constructing Financial Statements
Canada Goose
Reporting Financial Condition
Reporting Financial Performance
Reporting on Equity
Journalizing and Posting Transactions
Analyzing Financial Statements
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 3: Adjusting Accounts for Financial Statements
Canada Goose
Accounting Cycle
Analyzing and Recording Transactions
Adjusting the Accounts
Constructing Financial Statements from Adjusted Accounts
Closing Temporary Accounts
Summarising the Accounting Cycle
Financial Statement Analysis
Summary
Guidance Answers . . . You Make the Call
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Preface
Brief Contents
Contents
Chapter 1: Introducing Financial Accounting
Roche
Demand for Accounting Information
Business Activities
Financial Statements
Financial Reporting Environment
Analyzing Financial Statements
Organisation of the Book
Appendix 1A: Conceptual Framework for Financial Reporting
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 2: Constructing Financial Statements
Canada Goose
Reporting Financial Condition
Reporting Financial Performance
Reporting on Equity
Journalizing and Posting Transactions
Analyzing Financial Statements
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 3: Adjusting Accounts for Financial Statements
Canada Goose
Accounting Cycle
Analyzing and Recording Transactions
Adjusting the Accounts
Constructing Financial Statements from Adjusted Accounts
Closing Temporary Accounts
Summarising the Accounting Cycle
Financial Statement Analysis
Summary
Guidance Answers . . . You Make the Call
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 4: Reporting and Analyzing Revenues and Receivables
TomTom
Reporting Operating Income
Reporting Accounts Receivable
Analyzing Financial Statements
Earnings Management
Appendix 4A: Reporting Nonrecurring Items
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 5: Reporting and Analyzing Inventory
VTech
Reporting Operating Expenses
Inventory Costing Methods
Financial Statement Disclosure
Analyzing Financial Statements
Appendix 5A: LIFO
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 6: Reporting and Analyzing Long-Term Operating Assets
Airbus
Introduction
Property, Plant, and Equipment (PPE)
Analyzing Financial Statements
Intangible Assets
Summary
Guidance Answers . . . You Make the Call
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 7: Reporting and Analyzing Liabilities
Samsung Electronics
Introduction
Current Liabilities
Long-Term Liabilities
Analyzing Financial Statements
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 8: Reporting and Analysing Leases, Pensions, and Income Taxes
Unilever
Introduction
Leases
Pensions
Accounting For Income Taxes
Analyzing Financial Statements
Summary
Guidance Answers . . . You Make The Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 9: Reporting and Analyzing Shareholders’ Equity
Inditex, S.A.
Introduction
Contributed Capital
Earned Capital
Analyzing Financial Statements
Earnings Per Share
Appendix 9A: Dilutive Securities: Further Considerations
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 10: Reporting and Analysing Financial Investments
SoftBank Group
Introduction
Fair Value: An Introduction
Passive Investments
Investments with Significant Influence
Investments with Control
Financial Statement Analysis
Appendix 10A: Equity Method Mechanics
Appendix 10B: Consolidation Accounting Mechanics
Appendix 10C: Accounting for Investments in Derivatives
Summary
Guidance Answers . . . You Make the Call
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 11: Reporting and Analyzing Cash Flows
Qantas
Purpose of the Statement of Cash Flows
Preparing the Statement of Cash Flows-Operating Activities
Preparing the Statement of Cash Flows-Investing and Financing Activities
Additional Detail in the Statement of Cash Flows
Analyzing Financial Statements
Appendix 11A: A Spreadsheet Approach to Preparing the Statement of Cash Flows
Summary
Guidance Answers . . . You Make The Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 12: Analyzing and Interpreting Financial Statements
Vodafone Group Plc
Introduction
Vertical and Horizontal Analysis
Return on Investment
Liquidity and Solvency
Appendix 12A: Analyzing and Interpreting Core Operating Activities
Appendix 12B: Pro Forma Financial Statements
Appendix 12C: Measuring Return on Financial Leverage
Summary
Key Ratios
Key Terms
Multiple Choice
Guidance Answers . . . You Make the Call
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Appendix A: Compound Interest and the Time Value of Money
Future Value Concepts
Present Value Concepts
Using Excel to Compute Time Value
Key Terms
Exercises
Appendix B: Data Analytics and Blockchain Technology
Data Analytics
Blockchain Technology
Summary
Video Resources For Tableau
Multiple Choice
Exercises
Problems
Index
Chapter 4: Reporting and Analyzing Revenues and Receivables
TomTom
Reporting Operating Income
Reporting Accounts Receivable
Analyzing Financial Statements
Earnings Management
Appendix 4A: Reporting Nonrecurring Items
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 5: Reporting and Analyzing Inventory
VTech
Reporting Operating Expenses
Inventory Costing Methods
Financial Statement Disclosure
Analyzing Financial Statements
Appendix 5A: LIFO
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 6: Reporting and Analyzing Long-Term Operating Assets
Airbus
Introduction
Property, Plant, and Equipment (PPE)
Analyzing Financial Statements
Intangible Assets
Summary
Guidance Answers . . . You Make the Call
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 7: Reporting and Analyzing Liabilities
Samsung Electronics
Introduction
Current Liabilities
Long-Term Liabilities
Analyzing Financial Statements
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 8: Reporting and Analysing Leases, Pensions, and Income Taxes
Unilever
Introduction
Leases
Pensions
Accounting For Income Taxes
Analyzing Financial Statements
Summary
Guidance Answers . . . You Make The Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 9: Reporting and Analyzing Shareholders’ Equity
Inditex, S.A.
Introduction
Contributed Capital
Earned Capital
Analyzing Financial Statements
Earnings Per Share
Appendix 9A: Dilutive Securities: Further Considerations
Summary
Guidance Answers . . . You Make the Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 10: Reporting and Analysing Financial Investments
SoftBank Group
Introduction
Fair Value: An Introduction
Passive Investments
Investments with Significant Influence
Investments with Control
Financial Statement Analysis
Appendix 10A: Equity Method Mechanics
Appendix 10B: Consolidation Accounting Mechanics
Appendix 10C: Accounting for Investments in Derivatives
Summary
Guidance Answers . . . You Make the Call
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 11: Reporting and Analyzing Cash Flows
Qantas
Purpose of the Statement of Cash Flows
Preparing the Statement of Cash Flows-Operating Activities
Preparing the Statement of Cash Flows-Investing and Financing Activities
Additional Detail in the Statement of Cash Flows
Analyzing Financial Statements
Appendix 11A: A Spreadsheet Approach to Preparing the Statement of Cash Flows
Summary
Guidance Answers . . . You Make The Call
Key Ratios
Key Terms
Multiple Choice
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Chapter 12: Analyzing and Interpreting Financial Statements
Vodafone Group Plc
Introduction
Vertical and Horizontal Analysis
Return on Investment
Liquidity and Solvency
Appendix 12A: Analyzing and Interpreting Core Operating Activities
Appendix 12B: Pro Forma Financial Statements
Appendix 12C: Measuring Return on Financial Leverage
Summary
Key Ratios
Key Terms
Multiple Choice
Guidance Answers . . . You Make the Call
Discussion Questions
Mini Exercises
Exercises
Problems
Cases and Projects
Solutions to Review Problems
Appendix A: Compound Interest and the Time Value of Money
Future Value Concepts
Present Value Concepts
Using Excel to Compute Time Value
Key Terms
Exercises
Appendix B: Data Analytics and Blockchain Technology
Data Analytics
Blockchain Technology
Summary
Video Resources For Tableau
Multiple Choice
Exercises
Problems
Index
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