International Financial Reporting

AvAlan Melville

Häftad, Engelska, 2022

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Beskrivning

A focused, user-friendly introduction to international financial reporting

International Financial Reporting, 8^th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards. 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 your success in financial accounting. Offering a thorough introduction to international financial reporting, this new edition brings the book completely up-to-date with international standards issued as of 1 January 2022.

The title is suitable for second-year undergraduates studying for a degree in accounting and finance and those preparing for examinations for the professional accounting bodies. It explains each standard as clearly and concisely as possible and provides plenty of worked examples and solutions. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that chapter.

'Melville's textbook is accessible, comprehensive, reliable, and a pleasure to read.' Dr. Neil Dunne, Trinity College Dublin

'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

Pearson, the world's learning company.

Produktinformation

Utgivningsdatum:2022-04-13
Mått:188 x 244 x 30 mm
Vikt:940 g
Format:Häftad
Språk:Engelska
Antal sidor:528
Upplaga:8
Förlag:Pearson Education
ISBN:9781292439426

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Redovisning inom Ekonomi och Ledarskap

Mer om författaren

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.

Innehållsförteckning

Part 1 Introduction to Financial Reporting The regulatory frameworkThe IASB conceptual frameworkPresentation of financial statementsAccounting policies, estimates and errorsPart 2 Financial Reporting in Practice Property, plant and equipmentIntangible assetsImpairment of assetsNon-current assets held for sale and discontinued operationsLeasesInventoriesFinancial instrumentsProvisions and events after the reporting periodRevenue from contracts with customersEmployee benefitsTaxation in financial statementsStatement of cash flowsFinancial reporting in hyperinflationary economiesPart 3 Consolidated Financial Statements Groups of companies (1)Groups of companies (2)Associates and joint arrangementsRelated parties and changes in foreign exchange ratesPart 4 Analysis of Financial Statements Ratio analysisEarnings per shareSegmental analysisPart 5 Small and Medium-sized Entities The IFRS for SMEs® Standard