A focused, user-friendly introduction to international financial reporting. International Financial Reporting, 8th edition employs an applied approach to key financial standards. Updated with international financial reporting standards (IFRS® Standards) as of 1 January 2022, it lays the solid foundation for your students' success in the field.
A focused, user-friendly introduction to international financial reporting. International Financial Reporting, 8th edition employs an applied approach to key financial standards. Updated with international financial reporting standards (IFRS® Standards) as of 1 January 2022, it lays the solid foundation for your students' success in the field.
Alan Melville, FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years of experience teaching accounting and financial reporting.
Inhaltsangabe
Preface Acknowledgements List of international standards Part 1 Introduction to Financial Reporting 1. The regulatory framework 2. The IASB conceptual framework 3. Presentation of financial statements 4. Accounting policies, estimates and errors Part 2 Financial Reporting in Practice 1. Property, plant and equipment 2. Intangible assets 3. Impairment of assets 4. Non-current assets held for sale and discontinued operations 5. Leases 6. Inventories 7. Financial instruments 8. Provisions and events after the reporting period 9. Revenue from contracts with customers 10. Employee benefits 11. Taxation in financial statements 12. Statement of cash flows 13. Financial reporting in hyperinflationary economies Part 3 Consolidated Financial Statements 14. Groups of companies (1) 15. Groups of companies (2) 16. Associates and joint arrangements 17. Related parties and changes in foreign exchange rates Part 4 Analysis of Financial Statements 18. Ratio analysis 19. Earnings per share 20. Segmental analysis Part 5 Small and Medium-sized Entities 21. The IFRS for SMEs® Standard Part 6 Answers Answers to exercises Index
Preface Acknowledgements List of international standards Part 1 Introduction to Financial Reporting 1. The regulatory framework 2. The IASB conceptual framework 3. Presentation of financial statements 4. Accounting policies, estimates and errors Part 2 Financial Reporting in Practice 1. Property, plant and equipment 2. Intangible assets 3. Impairment of assets 4. Non-current assets held for sale and discontinued operations 5. Leases 6. Inventories 7. Financial instruments 8. Provisions and events after the reporting period 9. Revenue from contracts with customers 10. Employee benefits 11. Taxation in financial statements 12. Statement of cash flows 13. Financial reporting in hyperinflationary economies Part 3 Consolidated Financial Statements 14. Groups of companies (1) 15. Groups of companies (2) 16. Associates and joint arrangements 17. Related parties and changes in foreign exchange rates Part 4 Analysis of Financial Statements 18. Ratio analysis 19. Earnings per share 20. Segmental analysis Part 5 Small and Medium-sized Entities 21. The IFRS for SMEs® Standard Part 6 Answers Answers to exercises Index
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