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International Financial Reporting Alan Melville

International Financial Reporting von Alan Melville

International Financial Reporting Alan Melville


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International Financial Reporting Zusammenfassung

International Financial Reporting Alan Melville

A focused, user-friendly introduction to international financial reporting

International Financial Reporting, 8th 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 (R) Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB (R)) 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.

Über Alan Melville

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.

Inhaltsverzeichnis

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, estimates and errors
Part 2 Financial Reporting in Practice
  1. Property, plant and equipment
  2. Intangible assets
  3. Impairment of assets
  4. Non-current assets held for sale and discontinued operations
  5. Leases
  6. Inventories
  7. Financial instruments
  8. Provisions and events after the reporting period
  9. Revenue from contracts with customers
  10. Employee benefits
  11. Taxation in financial statements
  12. Statement of cash flows
  13. Financial reporting in hyperinflationary economies
Part 3 Consolidated Financial Statements
  1. Groups of companies (1)
  2. Groups of companies (2)
  3. Associates and joint arrangements
  4. Related parties and changes in foreign exchange rates
Part 4 Analysis of Financial Statements
  1. Ratio analysis
  2. Earnings per share
  3. Segmental analysis
Part 5 Small and Medium-sized Entities
  1. The IFRS for SMEs (R) Standard
Part 6 Answers

Answers to exercises

Index

Zusätzliche Informationen

GOR012644207
9781292439426
1292439424
International Financial Reporting Alan Melville
Gebraucht - Sehr Gut
Broschiert
Pearson Education Limited
2022-04-13
528
N/A
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