International Financial Reporting
Autor Alan Melvilleen Limba Engleză Paperback – 12 apr 2022
Updated with international financial reporting standards (IFRS® Standards) as of 1 January 2022, it lays the solid foundation for your students' success in the field.
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Specificații
ISBN-13: 9781292439426
ISBN-10: 1292439424
Pagini: 528
Dimensiuni: 193 x 247 x 35 mm
Greutate: 1.04 kg
Ediția:8 ed
Editura: Pearson Education
ISBN-10: 1292439424
Pagini: 528
Dimensiuni: 193 x 247 x 35 mm
Greutate: 1.04 kg
Ediția:8 ed
Editura: Pearson Education
Notă biografică
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.
Cuprins
PrefaceAcknowledgementsList of international standardsPart 1 Introduction to Financial Reporting
- The regulatory framework
- The IASB conceptual framework
- Presentation of financial statements
- Accounting policies, estimates and errors
- Property, plant and equipment
- Intangible assets
- Impairment of assets
- Non-current assets held for sale and discontinued operations
- Leases
- Inventories
- Financial instruments
- Provisions and events after the reporting period
- Revenue from contracts with customers
- Employee benefits
- Taxation in financial statements
- Statement of cash flows
- Financial reporting in hyperinflationary economies Part 3 Consolidated Financial Statements
- Groups of companies (1)
- Groups of companies (2)
- Associates and joint arrangements
- Related parties and changes in foreign exchange rates Part 4 Analysis of Financial Statements
- Ratio analysis
- Earnings per share
- Segmental analysis Part 5 Small and Medium-sized Entities
- The IFRS for SMEs® Standard Part 6 Answers Answers to exercises
Index
Descriere
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International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.
International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.