International financial reporting : a practical guide
Author(s)
Bibliographic Information
International financial reporting : a practical guide
Pearson Education, 2019
7th ed
- :pbk
Available at 1 libraries
Description and Table of Contents
Description
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 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.
Table of Contents
Part 1 Introduction to Financial Reporting
Chapter 1: The regulatory framework
Chapter 2: The IASB conceptual framework
Chapter 3: Presentation of financial statements
Chapter 4: Accounting policies, accounting estimates and errors
Part 2 Financial Reporting in Practice
Chapter 5: Property, plant and equipment
Chapter 6: Intangible assets
Chapter 7: Impairment of assets
Chapter 8: Non-current assets held for sale and discontinued operations
Chapter 9: Leases
Chapter 10: Inventories
Chapter 11: Financial instruments
Chapter 12: Provisions and events after the reporting period
Chapter 13: Revenue from contracts with customers
Chapter 14: Employee benefits
Chapter 15: Taxation in financial statements
Chapter 16: Statement of cash flows
Chapter 17: Financial reporting in hyperinflationary economies
Part 3 Consolidated Financial Statements
Chapter 18: Groups of companies (1)
Chapter 19: Groups of companies (2)
Chapter 20: Associates and joint arrangements
Chapter 21: Related parties and changes in foreign exchange rates
Part 4 Analysis of Financial Statements
Chapter 22: Ratio analysis
Chapter 23: Earnings per share
Chapter 24: Segmental analysis
Part 5 Small and Medium-sized Entities
Chapter 25: The IFRS for SMEs Standard
Part 6 Answers
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