International Financial Reporting

Paperback Engels 2019 9781292293127
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Samenvatting

Alan Melville

Seventh Edition

INTERNATIONAL FINANCIAL REPORTING

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 Beethoven’s 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. Melville’s 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 www.pearsoned.co.uk/melville 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.

 

 

Specificaties

ISBN13:9781292293127
Taal:Engels
Bindwijze:Paperback

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Inhoudsopgave

<div> <p>Part 1 Introduction to Financial Reporting</p> </div> <p></p> <p>Chapter 1:&nbsp;The regulatory framework</p> <p>Chapter 2:&nbsp;The IASB conceptual framework</p> <p>Chapter 3:&nbsp;Presentation of financial statements</p> <p>Chapter 4:&nbsp;Accounting policies, accounting estimates and errors</p> <p></p> <p>Part 2 Financial Reporting in Practice</p> <p></p> <p>Chapter 5:&nbsp;Property, plant and equipment</p> <p>Chapter 6:&nbsp;Intangible assets</p> <p>Chapter 7:&nbsp;Impairment of assets</p> <p>Chapter 8:&nbsp;Non-current assets held for sale and discontinued operations</p> <p>Chapter 9:&nbsp;Leases</p> <p>Chapter 10:&nbsp;Inventories</p> <p>Chapter 11:&nbsp;Financial instruments</p> <p>Chapter 12:&nbsp;Provisions and events after the reporting period</p> <p>Chapter 13:&nbsp;Revenue from contracts with customers</p> <p>Chapter 14:&nbsp;Employee benefits</p> <p>Chapter 15:&nbsp;Taxation in financial statements</p> <p>Chapter 16:&nbsp;Statement of cash flows</p> <p>Chapter 17:&nbsp;Financial reporting in hyperinflationary economies</p> <p></p> <p>Part 3 Consolidated Financial Statements</p> <p></p> <p>Chapter 18:&nbsp;Groups of companies (1)</p> <p>Chapter 19:&nbsp;Groups of companies (2)</p> <p>Chapter 20:&nbsp;Associates and joint arrangements</p> <p>Chapter 21:&nbsp;Related parties and changes in foreign exchange rates</p> <p></p> <p>Part 4 Analysis of Financial Statements</p> <p></p> <p>Chapter 22:&nbsp;Ratio analysis</p> <p>Chapter 23:&nbsp;Earnings per share</p> <p>Chapter 24:&nbsp;Segmental analysis</p> <p></p> <p>Part 5 Small and Medium-sized Entities</p> <p></p> <p>Chapter 25:&nbsp;The IFRS for SMEs Standard</p> <p></p> <p>Part 6 Answers</p>

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