International financial reporting : a practical guide

著者

書誌事項

International financial reporting : a practical guide

Alan Melville

Pearson Education, 2019

7th ed

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内容説明・目次

内容説明

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.

目次

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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