Alan Melville

International Financial Reporting

• Broschiertes Buch

Produktbeschreibung

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.

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Produktdetails

• Verlag: Pearson Education Limited
• 8 ed
• Seitenzahl: 528
• Erscheinungstermin: 13. April 2022
• Englisch
• Abmessung: 247mm x 193mm x 35mm
• Gewicht: 1040g
• ISBN-13: 9781292439426
• ISBN-10: 1292439424
• Artikelnr.: 63397009

Autorenporträt

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