International Financial Reporting 7th edition (häftad)
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International Financial Reporting 7th edition (häftad)

International Financial Reporting 7th edition

Häftad Engelska, 2019-05-08
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Alan Melville

Seventh Edition


A Practical Guide


Praise for the previous edition:


A practical book which takes a very technical subject and breaks it down into concise sections which are easy to follow." Emma James, Swansea University


Like Beethovens sixth, perfectly pitched for the intermediate accounting student! Raymond Holly, Galway-Mayo Institute of Technology (Ireland)


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. Melvilles 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.


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
Visit for our suite of resources to accompany this textbook, including a complete solutions guide, PowerPoint slides for each chapter and opportunities for extra practice.


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


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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