International Financial Reporting - Alan Melville

International Financial Reporting

A Practical Guide

(Autor)

Buch | Softcover
512 Seiten
2017 | 6th edition
Pearson Education Limited (Verlag)
978-1-292-20074-3 (ISBN)
74,80 inkl. MwSt
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With more than 120 countries in the world now using international financial reporting standards (IFRS®  Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB®) is vital to students’ success in financial accounting. Melville’s International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting.


Renowned for clear and concise language, this sixth edition brings the book completely up-to-date with international standards issued as of 1 January 2017.

 

Key features



Unique practical approach
Class-tested by professional and degree students
Worked examples with solutions in every chapter
Chapter-end exercises featuring questions from past exam papers of key professional accountancy bodies

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

 

 

 

 

Erscheinungsdatum
Verlagsort Harlow
Sprache englisch
Maße 190 x 246 mm
Gewicht 962 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-292-20074-X / 129220074X
ISBN-13 978-1-292-20074-3 / 9781292200743
Zustand Neuware
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