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International Financial Reporting de Alan Melville

International Financial Reporting

Autor Alan Melville
en Limba Engleză Paperback – 13 apr 2022
A focused, user-friendly introduction to international financial reporting. International Financial Reporting, 8th edition employs an applied approach to key financial standards.
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. Auflage
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
  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
  • 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

Descriere de la o altă ediție sau format:
International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.