International Financial Reporting

Alan Melville FCA BSc Cert Ed. is a best-selling author and Senior Lecturer at Nottingham Trent University. He has many years' experience of teaching accounting and financial reporting.

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, accounting, estimates and errors

PART 2: FINANCIAL REPORTING IN PRACTICE
5: Property, plant and equipment
6: Tangible assets
7: Impairment of assets
8: Non-current assets held for sale and discontinued operations
9: Leases
10: Inventories and construction contacts
11: Financial instruments
12: Provision and events after the reporting period
13: Revenue
14: Employee Benefits
15: Taxation in financial statements
16: Statement of cash flows
17: Financial reporting in hyperinflationary economies

PART 3: CONSOLIDATED FINANCIAL STATEMENTS
18: Groups of companies (1)
19: Groups of companies (2)
20: Associates and joint ventures
21: Related parties and changes in foreign exchange rates

PART 4: ANALYSIS OF FINANCIAL STATEMENTS
22: Ratio analysis
23: Earnings per share
24: Segmental analysis

PART 5: SMALL AND MEDIUM SIZED BUSINESSES
25: The IFRS and SME's
25: The IFRS for SME's

PART 6: ANSWERS
Answers to exercises