Alan Melville

International Financial Reporting

• Broschiertes Buch

Produktbeschreibung

International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.

Produktdetails

• Verlag: Pearson / Pearson Deutschland GmbH
• 7. Aufl.
• Seitenzahl: 512
• Erscheinungstermin: 15. Mai 2019
• Englisch
• Abmessung: 244mm x 189mm x 32mm
• Gewicht: 975g
• ISBN-13: 9781292293127
• ISBN-10: 1292293128
• Artikelnr.: 56784189

Inhaltsangabe

Part 1 Introduction to Financial Reporting
Chapter 1: The regulatory framework
Chapter 2: The IASB conceptual framework
Chapter 3: Presentation of financial statements
Chapter 4: Accounting policies, accounting estimates and errors
Part 2 Financial Reporting in Practice
Chapter 5: Property, plant and equipment
Chapter 6: Intangible assets
Chapter 7: Impairment of assets
Chapter 8: Non-current assets held for sale and discontinued operations
Chapter 9: Leases
Chapter 10: Inventories
Chapter 11: Financial instruments
Chapter 12: Provisions and events after the reporting period
Chapter 13: Revenue from contracts with customers
Chapter 14: Employee benefits
Chapter 15: Taxation in financial statements
Chapter 16: Statement of cash flows
Chapter 17: Financial reporting in hyperinflationary economies
Part 3 Consolidated Financial Statements
Chapter 18: Groups of companies (1)
Chapter 19: Groups of companies (2)
Chapter 20: Associates and joint arrangements
Chapter 21: Related parties and changes in foreign exchange rates
Part 4 Analysis of Financial Statements
Chapter 22: Ratio analysis
Chapter 23: Earnings per share
Chapter 24: Segmental analysis
Part 5 Small and Medium-sized Entities
Chapter 25: The IFRS for SMEs Standard
Part 6 Answers