International Financial Reporting

AvAlan Melville

Häftad, Engelska, 2019

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Häftad

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Beskrivning

With more than 140 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 seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.

Produktinformation

Utgivningsdatum:2019-05-15
Mått:190 x 247 x 26 mm
Vikt:975 g
Format:Häftad
Språk:Engelska
Antal sidor:512
Upplaga:7
Förlag:Pearson Education
ISBN:9781292293127

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap

Innehållsförteckning

Part 1 Introduction to Financial Reporting Chapter 1: The regulatory frameworkChapter 2: The IASB conceptual frameworkChapter 3: Presentation of financial statementsChapter 4: Accounting policies, accounting estimates and errors Part 2 Financial Reporting in Practice Chapter 5: Property, plant and equipmentChapter 6: Intangible assetsChapter 7: Impairment of assetsChapter 8: Non-current assets held for sale and discontinued operationsChapter 9: LeasesChapter 10: InventoriesChapter 11: Financial instrumentsChapter 12: Provisions and events after the reporting periodChapter 13: Revenue from contracts with customersChapter 14: Employee benefitsChapter 15: Taxation in financial statementsChapter 16: Statement of cash flowsChapter 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 arrangementsChapter 21: Related parties and changes in foreign exchange rates Part 4 Analysis of Financial Statements Chapter 22: Ratio analysisChapter 23: Earnings per shareChapter 24: Segmental analysis Part 5 Small and Medium-sized Entities Chapter 25: The IFRS for SMEs Standard Part 6 Answers